Tariff classification of goods
HS code, Combined Nomenclature and TARIC: how to classify goods
Start with the product's composition, function and presentation, not just its commercial name. The HS subheading has six digits, the EU Combined Nomenclature eight and TARIC ten. Document your reasoning and check the measures in force for the origin and date; a Binding Tariff Information decision can resolve recurring uncertainty.
An invoice description such as “accessory” or “machine part” is too vague for classification. Build a product file first, then verify any code suggested by the supplier with the declarant.
What is the difference between HS, CN and TARIC?
| Level | Digits | Use |
|---|---|---|
| Harmonized System (HS) subheading | 6 | International classification base |
| EU Combined Nomenclature (CN) | 8 | EU subdivision used in customs declarations |
| TARIC | 10 | Further EU subdivision and measures |
The European Commission explains the eight-digit CN and its role in duty and statistical treatment. Record the full code and the date checked. Do not automatically reuse an old code or a third-country subdivision for an EU import.
What product evidence should the declarant receive?
Prepare one file per commercial reference: composition, function, operation and presentation at import. Add photographs and technical documentation. If several references share a file, state their differences. A change in material or function must be flagged before the next shipment.
Consider a hypothetical “technical cover.” Ask which materials it contains, whether it has a coating, how it is used and how it is supplied. Attach a photograph and product sheet. Its trade name alone does not determine a code, so this example deliberately assigns none.
How do I check the classification and measures?
Apply the general rules of interpretation, heading texts and section and chapter notes. Ask the declarant to record why the chosen heading fits, especially when alternatives seem plausible. The Commission’s CLASS system brings together classification materials; TARIC shows EU measures. Check the code, origin and operation date together. TARIC does not replace checking national VAT or excise rules where relevant.
Keep the reasoning with the product file. The final customs duty also depends on origin and customs value, so a code alone is not a landed-cost calculation.
When should I request Binding Tariff Information?
If uncertainty will recur across imports, consider European Binding Tariff Information (BTI). An EU customs authority issues a decision for the goods described. It is generally valid for three years throughout the EU and binds the holder and customs administrations while valid; legal changes can end validity sooner. It is not retroactive. A decision issued to another company may inform research but is not your own BTI.
Apply before a shipment becomes urgent. Share the approved description, code, reasoning and any BTI reference among purchasing, supplier and declarant. Name who will report product changes and recheck classification. Discuss your customs workflow with OVRSEA.
FAQ
Where can I look up an EU customs code?
Use the European Commission's CLASS and TARIC tools to research classification and measures. A keyword result alone is insufficient: compare the product characteristics with the legal headings and notes.
Is my supplier's HS code enough for EU import?
Treat it as a starting point. Request the technical description, check the six-digit HS classification and then the EU eight- and ten-digit subdivisions.
Do I need Binding Tariff Information for every product?
No. BTI is an EU customs decision that can resolve a recurring classification uncertainty. It binds the holder and EU customs authorities for the goods described while valid.