What is a Customs Tariff Number?
The customs tariff number is part of an internationally standardized system of numbers and descriptions used to classify trade products. These codes are developed and maintained by the World Customs Organization (WCO).
The first six digits of the customs tariff number are known as the HS code. HS stands for “Harmonized System” for describing and coding goods in international trade. The HS code is consistent across 183 countries, while the remaining digits are usually country-specific and code tax or preferential tariff rates.
Common basis for classification
Customs tariff numbers provide all countries with a common basis for classifying products for import and export. Depending on the destination country and jurisdiction, HS codes may be referred to differently: terms include HC, HTS, goods code, or tariff number.
Worldwide, it is essential for importers and exporters to determine the correct goods code. This not only involves the type of traded and shipped products but also the taxation systems and control mechanisms.
The respective customs tariff numbers can be determined using the “Commodity Index for Foreign Trade Statistics.” It is available from the German Federal Statistical Office (Destatis) and can be accessed online free of charge.
Important facts about the customs tariff number
- The first 6 digits are the same in 183 countries
- The remaining digits are usually country-specific and designate tax or preferential tariff rates
- The customs tariff number (HS code) is determined based on the product description
- The customs tariff number (HS code) determines, along with the value and currency of goods, the duties and taxes to be paid
- Export declarations in Europe generally require 8 digits
- Import declarations in Europe generally require 10 digits