Customs Valuation

HS Code

Customs Valuation · Tariff Classification

What is HS Code?

An HS code (Harmonized System code) is a standardized numeric code used by customs authorities worldwide to classify traded products. The first 6 digits are identical globally, set by the World Customs Organization; countries then add extra digits of their own for more specific classification and duty-rate purposes.

The HS code assigned to a product is what actually determines the duty rate, any applicable trade agreement treatment, and whether special measures like anti-dumping duty apply - two visually similar products can face very different duty rates if they’re classified under different codes.

In plain English

An HS code is like a product's passport category - customs officials don't look at what something is called, they look at its code, and that code decides the tax rules that apply to it.

When to Use It

You need a product’s HS code (or at least its correct category) any time you’re trying to find the exact duty rate that applies to a specific import, rather than a general category estimate.

Common pitfall

Assuming a product’s obvious category is automatically its correct classification is a common mistake - HS classification rules can be surprisingly specific (material composition, intended use, and packaging can all change the code), and getting it wrong can mean paying the wrong duty rate entirely.

Frequently Asked Questions About HS Code

How many digits does an HS code have?

The globally standardized portion is 6 digits. Many countries extend it further - the EU uses an 8-digit CN code and a 10-digit TARIC code for extra specificity, including measures like anti-dumping duties.

Who assigns the HS code to a product?

In practice, the seller, manufacturer, or importer typically declares it, based on the product’s characteristics - customs authorities can challenge or correct a declared classification if they believe it’s wrong.

Does the HS code alone determine the exact duty rate?

Mostly, combined with the country of origin - the code sets which category of duty rate applies, and the origin determines whether the standard MFN rate, a trade agreement’s reduced rate, or a special measure like anti-dumping duty is used.

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