Tariff Codes

All products are classified under a tariff code that carries information on:

  • duty rates and other levies on imports and exports
  • any applicable protective measures (e.g. anti-dumping)
  • external trade statistics
  • import and export formalities and other non-tariff requirements

The EU classification system consists of three integrated components:

  • The Harmonized System (HS) is a nomenclature developed by the World Customs Organization (WCO) comprising about 5,000 commodity groups, organised in a hierarchical structure by
    • sections
    • chapters (2 digits)
    • headings (4 digits)
    • sub-headings (6 digits)

and supported by implementation rules and explanatory notes. List of countries applying the Harmonized System

  • The Combined Nomenclature (CN) is the EU's eight-digit coding system, comprising the HS codes with further EU subdivisions. It both serves the EU's common customs tariff and provides statistics for trade inside the EU and between the EU and the rest of the world.
  • The Integrated Tariff (TARIC) provides information on all trade policy and tariff measures applicable to specific goods in the EU (e.g. temporary suspension of duties, antidumping duties, etc). It comprises the eight-digit code of the combined nomenclature plus two additional digits (TARIC subheadings).

Example of the EU classification system

 

64 Footwear, gaiters and the like; parts of such articles (HS Chapter)
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof (HS Heading)
6406 10 Uppers and parts thereof, other than stiffeners (HS Subheading)
6406 10 10 Of leather (CN Code)
6406 10 10 10 Hand-made (Taric code)
6406 10 10 90 Other (Taric code)