Tariff code: how to find your HS Code and why it matters

How to read it

The Harmonized System organizes all goods into 21 sections and 97 chapters. The first two digits are the chapter (22, beverages), the first four digits are the heading (2204, wine from fresh grapes) and the first six digits are the subheading (2204.21, in containers of two liters or less). Up to that point, the code is the same in Tarragona, Rotterdam and Shanghai.

The current edition is HS 2022, in force since January 1, 2022, and the next, HS 2027, enters into force on January 1, 2027. The World Customs Organization reviews the system every five years and in each revision subheadings appear and disappear: a code that was valid in 2019 may not exist today, and one from today may change in 2027.

What the European Union adds

On top of the six digits of the Harmonized System, the European Union defines the combined nomenclature of eight digits, which is what goes on the export declaration and in Eurostat statistics. TARIC adds two more and records, for each code, the tariff, trade policy measures and requirements that apply to imports into the EU.

To export from Spain, the eight-digit code is what the exit customs authority asks for; the ten-digit TARIC code is used for importing into the Union. To find out what awaits your product when it enters a country outside the EU, the tool is Access2Markets, from the European Commission: with your product code it shows the tariff of that country, its requirements and the preferences of the EU's trade agreements.

Why getting it right matters

The tariff your customer pays at destination comes from this code. Two neighboring subheadings can have different tariffs and, with a trade agreement, one can be duty-free and the other not.

Entry requirements—sanitary certificates, labeling, prior registrations—also depend on the code. A product classified in a subheading that doesn't apply arrives at customs with the wrong documentation.

And the trade statistics used to choose markets are published by code: if you search for importers of your product using a different product's code, the list that comes up is for that other product.

How to find it without making mistakes

Start with the product description in nomenclature terms, not your catalog terms: material, use, form of presentation. A 'bath gel' is not a cosmetic in heading 3304, but a surface-active product for skin washing in 3401; a 'vacuum-packed ham joint' is salted or dried meat in heading 0210 if it's cured, and a meat preparation in 1602 if it's cooked.

Check the result in TARIC by reading the section and chapter notes, which are what resolve borderline cases. If the product straddles two codes, the EU customs authority offers binding tariff information (BTI) that fixes the classification for three years.

Once the code is decided, keep it where your entire sales team can see it: it's the same number you need to give to the freight forwarder, put on the invoice and use to search for markets and buyers.

Frequently asked questions