HS Codes: What They Are, How Many Digits They Have and How to Find the Right One

An HS code is a six-digit international product number from the Harmonized System, set by the World Customs Organization (WCO). Customs administrations in more than 200 countries and economies use it to set duty and compile trade statistics. The EU extends it to 8 digits (CN) and 10 digits (TARIC), and the UK uses a 10-digit commodity code on import declarations and 8 digits on export declarations.

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What an HS code is and who sets it

The Harmonized System (HS) is a multipurpose international product nomenclature developed by the WCO. It comprises more than 5,000 commodity groups, each identified by a six-digit code and arranged in a legal and logical structure, with rules that secure uniform classification. More than 200 countries and economies use it as the basis for their customs tariffs and for international trade statistics (WCO). It is governed by the International Convention on the Harmonized Commodity Description and Coding System, and the official interpretation is given in the WCO Explanatory Notes.

Whether people say “HS code”, “harmonised system code”, “tariff code” or “customs code”, they usually mean the same thing: the number that places your goods in the right line of the tariff. The nomenclature is updated periodically. The 2022 edition is current, and the eighth edition, HS 2028, enters into force on 1 January 2028, so a code you checked a few years ago may no longer be correct.

How an HS code is structured

The HS is divided into 21 sections, which contain chapters, headings and subheadings. The first 2 digits give the chapter, the first 4 the heading and all 6 the subheading. As an illustration, 6109 10 means chapter 61 (articles of apparel and clothing accessories, knitted or crocheted), heading 6109 (T-shirts, singlets and other vests, knitted or crocheted) and subheading 6109 10 (of cotton); in the UK tariff, 6109 10 00 10 covers cotton T-shirts. Where goods fall is decided by the wording of the headings and the section and chapter notes, not by the trade name.

From HS to CN and TARIC in the EU

Under Article 3 of Council Regulation (EEC) No 2658/87, each CN subheading has an 8-digit code: the first six digits are the HS heading and subheading numbers, and the seventh and eighth identify the CN subheading (“00” where the HS subheading is not further divided for EU purposes). The ninth and tenth digits identify the TARIC subheading and are also “00” where there is no further division. In exceptional cases, four-digit TARIC additional codes are used as well. The Common Customs Tariff is built on the Combined Nomenclature (Article 56 of the Union Customs Code), so for EU imports the 8-digit CN code, and where needed the full TARIC code, determines the duty. For more detail, see our guides to CN codes 2026 and nomenclature changes and the TARIC code.

The UK commodity code

The UK commodity code follows the same structure. According to GOV.UK, the first 8 digits are the combined nomenclature code, which identifies the goods and sets the rate of Customs Duty, while digits 9 and 10 (the TARIC part) give further detail and can affect the duty due and the measures applied. An 8-digit commodity code is mandatory on Customs Declaration Service declarations, with a few listed exceptions, and digits 9 and 10 are used on import declarations only. In practice, you classify to a 10-digit commodity code when importing into the UK and an 8-digit code when exporting from the UK. Additional codes may also be needed, depending on the goods. The code also affects which data elements you must provide, and a declaration that is not completed correctly may result in a penalty, rejection and loss of certain reliefs, suspensions or simplifications.

Treat a code from an overseas supplier as a starting point. GOV.UK says you must check whether the treatment is the same and how much of the code applies in the UK, because only the first 6 digits are used worldwide and product specific decisions are particular to each country.

How to find the right HS code, step by step

1. Describe the goods precisely: what they are made of, what they do, what they are used for and how they are presented (set, part, finished article). Composition and function matter, not the trade name.
2. Use the tariff of the destination. For the UK, use the UK Trade Tariff. For the EU, including Poland, use TARIC. Codes and measures can differ between the UK and the EU, so check each tariff separately.
3. Narrow down from chapter to heading to subheading and read the section and chapter notes, which often decide whether goods belong in or are excluded from a heading.
4. Apply the General Rules for the Interpretation when goods could fit more than one heading. Classification is decided first by the wording of the headings and the legal notes. The rules are set out at the start of the Combined Nomenclature (Annex I to Regulation 2658/87), and the WCO Explanatory Notes help.
5. Check the measures attached to the code: duty rates, preferential rates, licences, anti-dumping duties and quotas. A surprisingly low duty is a reason to double-check.
6. Record how you reached the code: the product description, the tariff extract and supplier documents, in case customs asks.

GOV.UK points out that finding the right code can be complicated and that some goods, such as electrical equipment, plastics, textile apparel, footwear or vehicles, are harder to classify than others. In the UK you can also ask HMRC for help: Ask HMRC for help classifying your goods. In Poland, codes and rates can be checked in the tax administration’s ISZTAR4 service, which shows EU TARIC data together with national data (VAT, excise and other national non-tariff measures).

Certainty before you ship: BTI and ATaR

If you are unsure which code applies, you can obtain a binding decision before you ship:

• UK: Advance Tariff Ruling (ATaR). HMRC gives a legally binding decision on the commodity code for goods you import into or export from Great Britain. You must apply before customs procedures for the goods are completed, as decisions cannot be made retrospectively, and you need a separate application for each type of goods. HMRC replies in 30 to 120 days, and a legally binding classification decision is generally valid for 3 years. You need an EORI number starting with GB.
• EU and Northern Ireland: Binding Tariff Information (BTI). Under Article 33 of the Union Customs Code, a BTI decision is valid for three years from the date it takes effect and binds the customs authorities as regards goods for which customs formalities are completed after that date. It can lose validity earlier, for example after a change to the nomenclatures, and it is annulled if based on inaccurate or incomplete information from the applicant (Article 34). GOV.UK says that if you are not established in Northern Ireland, you apply for a BTI for goods moving in EU countries to that country’s customs authority. See also BTI: how to get one and how long it lasts.

UK and EU decisions work separately: an EU BTI does not replace a UK ATaR, and the reverse. A ruling is worth considering if you import the same goods regularly, if goods sit between two headings, or if the duty difference between possible codes is significant. Issued decisions can be browsed in EBTI (EU) and Search for Advance Tariff Rulings (UK) as examples, but only the holder of a decision can rely on it as their own.

What happens if the HS code is wrong

The code determines the rate of Customs Duty and import VAT, any preferential rates, and whether you need a licence or are caught by measures such as anti-dumping duties or quotas. A wrong code can therefore change what you pay, but it can also mean missing a licence, delays while the declaration is queried, and a correction or dispute with the authority after release.

For how the rate is then applied to the value of your goods, see how to calculate customs duties.

• EU: the person lodging the declaration is responsible for the accuracy and completeness of the information in it (Article 15(2) Union Customs Code); Member States must provide effective, proportionate and dissuasive penalties for breaches of customs law (Article 42). A customs debt cannot be notified to the debtor after three years from the date it was incurred, a period that is extended where the debt arose from an act liable to criminal court proceedings (Article 103).
• UK: according to GOV.UK, a declaration that is not completed correctly may result in a penalty, rejection of the declaration and loss of certain reliefs, suspensions or simplifications.

Common mistakes

• Copying the supplier’s code without checking it against the UK or EU tariff.
• Stopping at 6 digits and guessing the rest.
• Classifying by a product’s trade name instead of its composition and use.
• Ignoring the section and chapter notes and the General Rules for the Interpretation.
• Using last year’s code without checking for tariff updates.
• Treating a mixed consignment as one product instead of classifying each item.

We can check your code before the declaration

We can verify your HS code before the declaration is submitted and prepare the paperwork, although the importer or the person lodging the declaration remains responsible for the final classification. Contact us with a description of your goods, and see how our pricing works.

Frequently asked questions