HS (Tariff) Codes - How to Find Them and Why They Matter

HS (Tariff) Codes - How to Find Them and Why They Matter

The HS code is one of the most important decisions in an import. A wrong code means the wrong duty, the wrong procedures, and a potential dispute with the customs authority. Below we explain how tariff codes work and how to avoid costly mistakes.

Questions and Answers - HS Codes and Tariff Classification

What's the difference between HS, CN and TARIC?

• HS (6 digits) - the Harmonized System, the WCO's international standard
• CN (8 digits) - the EU's Combined Nomenclature, extending HS by 2 digits
• TARIC (10 digits) - the EU's Integrated Tariff, adding detailed subdivisions for tariff measures, bans, and quotas

In practice: when importing goods into Poland, you use the TARIC code (10 digits). On the export invoice you can give the CN code (8 digits). The HS code (6 digits) is common to every country - it makes communicating with your supplier easier.

How do you find an HS code yourself?

Steps:

1. Go to TARIC: ec.europa.eu/taxation_customs/dds2/taric
2. Enter a description of the goods in the search tool
3. Work through the structure of sections and headings
4. Check the notes for sections and chapters (Notes) - these often determine the correct classification
5. Check the duty rate and any additional measures (anti-dumping, licences)

When is it worth applying for BTI?

It's worth applying for BTI (Binding Tariff Information) when:

• You regularly import the same goods in large quantities
• You're unsure about the correct classification
• The goods sit on the border between two tariff headings
• The difference in duty rate between the possible codes is significant

BTI is free and binds the customs authority for 3 years. Apply through PUESC.

Does a customs agency check my HS code?

Yes - a good agency verifies the HS code before submitting the declaration. However, final responsibility for the classification rests with the importer. Easyclearance.pl offers tariff classification checks as part of its customs handling service.