An HS code is not assigned by an authority on request - the declarant or the customs agency classifies the goods themselves based on their characteristics: material, function, degree of processing and intended use, using the Combined Nomenclature (CN) and tools such as the UK Trade Tariff or the EU's TARIC database. If the classification is unclear, you can apply for Binding Tariff Information (BTI), which gives legal certainty over the code for several years. An incorrect HS code translates directly into the wrong duty rate.
Contents
In short — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and checks work
- ✓ How to stay compliant and keep clean records
How to prepare the process and documents
Scope of responsibility between the parties
Minimum data set for the declaration
Easy Clearance specialises in import and export to the UK.
How the declaration and checks work
In customs declarations, it's essential to keep the commercial, transport and tax documents consistent at every stage of clearance. Any discrepancy between the invoice and the consignment note can result in the goods being held and a declaration correction being required.
Operational stages from notification to release
The most common risk points and how to reduce them
How to stay compliant and keep clean records
Staying compliant on HS classification requires regularly reviewing the tariff nomenclature and keeping track of the binding tariff information rulings issued by the customs authorities. Systematic record-keeping and internal audit allow for a quick response if an inspection happens.
Record-keeping, corrections and evidence of due diligence
Documentation relating to the classification of goods should be kept for at least five years - this includes invoices, technical specifications, correspondence with the customs agency and any binding tariff information rulings issued. If an incorrectly applied HS code needs correcting, a correction should be filed with the relevant customs authority without delay, keeping proof of its acceptance as part of the evidence of due diligence.
Working with a customs agency and internal audit
A customs agency that is accredited and experienced in a given product category can issue a classification opinion, which serves as evidence of due diligence during a possible inspection. A regular internal audit - at least once a year - helps to spot inconsistencies between the HS codes used and the current tariff nomenclature before the customs authority does.
Summary
In summary: when it comes to 'how to get an HS code', what matters most is running the process according to current official guidance, with a clear division of responsibility and every decision documented. This approach limits delays, reduces the number of corrections and makes it easier to defend your records during an inspection. If any requirement is unclear, check the current guidance from GOV.UK or the Polish National Revenue Administration, and if needed consult an accredited customs agency.
Legal basis and sources
- EC TAXUD: EU Customs Tariff TARIC
- PUESC: Platform of Electronic Tax and Customs Services (Poland)
- Ministry of Finance: Podatki.gov.pl
If regulations or system notices are updated, check the current guidance on GOV.UK or KAS before submitting a declaration.
Frequently asked questions
What is an HS code and why is it mandatory in international trade?
An HS (Harmonized System) code is a six-digit number from the World Customs Organization's Harmonized Nomenclature that uniquely identifies a product in customs systems worldwide. It is mandatory on every customs declaration, because it is used to determine the duty rate, import VAT, licensing requirements, and any import or export bans or restrictions.
How do you find the correct HS code for your product yourself?
An HS code can be established using official tools: the TARIC database for the EU market, or the UK Global Tariff (gov.uk/trade-tariff) for the UK market. The classification process works through the General Rules of Interpretation - from the chapter (2 digits), through the heading (4 digits), to the subheading (6 digits). If in doubt, it is worth applying for Binding Tariff Information (BTI), which protects the business against the classification being challenged by the customs authority.
How long is Binding Tariff Information valid, and what happens once it expires?
Binding Tariff Information issued by an EU customs authority is valid for three years from the date of issue and obliges the business to use the stated HS code. Once the BTI expires or the tariff nomenclature changes, a new application must be filed. During a transitional period - up to six months - the previous classification may still be used if the goods were already ordered before the rule change.
What are the consequences of using an incorrect HS code on a customs declaration?
An incorrect classification of goods can lead to a demand for additional customs duties and taxes plus interest, administrative penalties, or criminal-fiscal proceedings in cases of gross negligence. The customs authority may also inspect the goods and temporarily hold their release into circulation. Documenting the classification process and holding Binding Tariff Information provide effective protection against these consequences.
Can a customs agency take responsibility for correctly classifying goods?
A customs agency acting as a direct customs representative is jointly liable for the accuracy of the data in the declaration, including the HS code. That's why it's essential to give the agency the complete technical specification of the goods - composition, purpose and function - before the declaration is submitted. For goods with an ambiguous classification, the agency may recommend obtaining Binding Tariff Information, which serves as evidence of due diligence on the part of the importer or exporter.
Related guides
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