What is an HS code? A guide to tariff classification
The HS code is the 6-digit international code that classifies goods in customs tariffs. Duty rates, import and export permits, trade measures and trade statistics all depend on it. This guide explains how HS codes are built, how countries extend them (such as Turkey’s 12-digit GTİP) and how to find the right code.
How the code is structured
Tariff codes are built in layers on an international base. The first 6 digits are common worldwide; further digits add regional and national detail.
| Digits | Level | Set by |
|---|---|---|
| 1–2 | Chapter | World Customs Organization — Harmonized System (HS) |
| 1–4 | Heading | World Customs Organization — HS |
| 1–6 | Subheading (HS code) | World Customs Organization — HS; the same in every country |
| 7–8 | Combined Nomenclature detail | EU Combined Nomenclature (also used by Turkey under the customs union) |
| 9–10 / 12 | National detail | Each country (e.g. EU TARIC 10 digits, Turkey GTİP 12 digits) |
For example, knitted cotton T-shirts fall under HS subheading 6109.10. Those 6 digits are the same everywhere; national tariffs add their own digits on top. Always check the exact code in the current tariff.
What is the Harmonized System?
The Harmonized Commodity Description and Coding System (HS) is the international goods classification maintained by the World Customs Organization (WCO). Goods are arranged in 21 sections and about 97 chapters, from raw materials to finished products. It is revised roughly every five years; the current edition is HS 2022.
Countries share the first 6 HS digits and add their own:
- European Union: 8-digit Combined Nomenclature (CN); 10-digit TARIC for imports
- Turkey: 12-digit GTİP
- Eurasian Economic Union (Russia, Kazakhstan, etc.): 10-digit TN VED EAEU
- United States: 10-digit HTS (imports) / Schedule B (exports)
Where the code is used
- Customs declarations: required for every item on export and import declarations.
- Duties and taxes: rates follow the code, as do additional duties and anti-dumping measures.
- Permits and controls: some codes need an import/export licence or product-safety inspection.
- Origin and preferences: rules of origin in free-trade agreements are written by tariff code (EUR.1, certificates of origin).
- Commercial documents: proforma and commercial invoices, packing lists and box 10 of the CMR may show the HS code.
How to find the right code
- Describe the goods: what they are, what they are made of, how they are processed and what they are used for.
- Find the section and chapter: the General Interpretative Rules (GIR) and section/chapter notes are the basis of classification; searching by product name alone can mislead.
- Narrow down to heading and subheading: find the 4- and 6-digit codes and read the descriptions and notes.
- Pick the national digits from the current national tariff.
- When in doubt, get an official ruling: customs administrations issue Binding Tariff Information (BTI), which binds the authorities for a set period.
HS codes in your documents
In CMRyaz you can add an HS code to each goods line when preparing the CMR, the commercial invoice and the packing list; the same lines carry across documents consistently. For terms of delivery see Incoterms 2020.
Frequently asked questions
Is an HS code the same as a tariff code?
The HS code is the common 6-digit code. National tariff codes (EU CN/TARIC, Turkey’s GTİP, TN VED in the EAEU, US HTS) extend it with extra digits; their first 6 digits are the HS code.
Must the HS code appear on a CMR?
The CMR Convention does not require it; the usual description of the goods is enough. It is often entered in box 10 (statistical number) of the IRU model because it helps with customs and transit.
Do HS codes change?
The HS is revised about every five years, and national tariffs are republished every year. Always check codes against the tariff currently in force.