What is a customs tariff number?

In global trade, the customs tariff number is a central tool for the smooth flow of goods. It forms the basis for the customs treatment of products and significantly determines the duties to be paid as well as possible trade restrictions. But what exactly lies behind the term "customs tariff number" and why is it so important for companies?

Basics: What is a customs tariff number?

The customs tariff number – also known as commodity code, HS code or TARIC code – is an internationally standardized numerical code used for the clear identification and customs classification of goods. Every product that is exported or imported must be assigned such a number. It is essentially the "barcode" for goods in international trade and appears on every customs declaration.

The customs tariff number is not only crucial for the calculation of duties and taxes but also for compliance with trade regulations, prohibition and restriction regulations, as well as for foreign trade statistics. Errors in selecting the correct number can lead to delays, additional demands, or even legal consequences.

Structure and significance of the customs tariff number

The structure of the customs tariff number is internationally standardized:

• HS Code (6 digits): The first six digits of the customs tariff number are identical worldwide and are set by the World Customs Organization (WCO). They form the basis for the classification of goods in the Harmonized System (HS).

• CN Code (8 digits): In the European Union, the first six digits are supplemented by two additional digits, the so-called Combined Nomenclature (CN). This eight-digit number is relevant for foreign trade within the EU.

• TARIC Code (10 digits): For import into the EU, the number is supplemented by two more digits, making it a total of ten digits. The ninth and tenth digits encode community measures of the EU.

  
  

  Code	Length	Validity	Purpose
  HS Code	6 digits	Worldwide	International classification of goods
  CN Code	8 digits	EU (Export)	EU-wide foreign trade statistics
  TARIC Code	10 digits	EU (Import)	EU and national measures such as anti-dumping

Why is the customs tariff number so important?

The customs tariff number is indispensable for companies in international trade. It not only determines the amount of customs duties and taxes to be paid but also whether import or export bans, licenses, or special regulations apply to the goods. Furthermore, it is crucial for claiming preferences, complying with sanctions, and the correct statistical recording of goods traffic.

Errors in selecting the correct customs tariff number can lead to delays in customs clearance, additional demands for customs duties and taxes, as well as criminal consequences. Regular customs audits check the correct use of customs tariff numbers, so companies should exercise particular care in the customs classification of their goods.

How is the correct customs tariff number determined?

The determination of the correct customs tariff number is based on the description of the goods, the material, the form, and the intended use of the products. Companies can determine customs tariff numbers in the German electronic customs tariff (EZT) or Access2Markets.

In case of uncertainties, it is recommended to apply for a Binding Tariff Information (BTI) to avoid legal and financial risks.

Conclusion

The customs tariff number is the centerpiece of every customs declaration and an indispensable tool for companies in international trade. It ensures transparency, legal security, and efficiency in cross-border goods traffic. Choosing the correct customs tariff number is crucial to avoid delays, additional demands, and legal consequences. Companies should therefore regularly check whether their goods are correctly classified – particularly against the background of changing trade conditions and new customs regulations.