HS code and customs tariff number

Definition

The Harmonized System classifies goods internationally at the first six digits. Regional and national subdivisions build on it, including the Combined Nomenclature and TARIC in the EU. The required number of digits depends on the procedure and country.

Why does it matter?

Incorrect classification can cause wrong duties, questions, delays or compliance risks. A product name and intended use alone are often insufficient for reliable classification.

Key points

• Consider material, function, composition and degree of processing.
• Check the code against the current tariff.
• Seek specialist advice or binding information when uncertain.

Practical example

Two similarly named electronic components may fall under different codes because their functions or technical characteristics differ.

Common mistakes

• Copying a supplier’s code without checking it
• Using a marketing name instead of a technical description
• Ignoring changes to the customs tariff