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Customs tariff numbers (goods tariff numbers)

Customs tariff numbers are the central classification feature in international trade.
Goods are classified according to their technical characteristics and receive a corresponding customs tariff number or code number. The customs tariff number is used to determine the import duty rates. In addition to determining the duty rates, other legal consequences and necessary documents associated with the cross-border movement of goods can be derived, e.g

  • prohibitions and restrictions must be observed,
  • the import or export requires a permit or license,
  • separate foreign trade statistics are required,
  • further customs treatment depends on the submission of additional documents,
  • certain measures are notifiable,
  • the goods are subject to anti-dumping regulations or
  • the use of a quota or a tariff suspension is possible.

The identification and use of the correct customs tariff number is therefore elementary for the legally compliant processing of third-country transactions.
In foreign trade, the following terms are often used synonymously for customs tariff numbers: HS code, tariff number, tariff code, customs tariff number.
The EU customs tariff (or the combined nomenclature behind it and the list of goods for foreign trade statistics) fundamentally changes at the turn of the year.

Structure of the customs tariff number

There are different terms for the customs tariff number, depending on the application:

  • Import into the EU: 11-digit goods number (code number/customs tariff number)
  • Export from the EU: 8-digit goods number (customs tariff number)
  • Intrastat: 8-digit goods number (customs tariff number)


Overview of the formal structure of the 11-digit commodity code:

Example: children’s book
code number:

49 Chapter – Harmonized System
4901 Position – Harmonized System
4901 99 subheading – Harmonized system
4901 99 00 subheading – Combined nomenclature
4901 9900 00 Subheading – TARIC/Community specifics
4901 9900 00 9 code number – electronic customs tariff/national specifics

The 11-digit commodity number (code number/customs tariff number) is based on the Harmonized System (HS), which is administered by the World Customs Organization (WCO) and defines the first six digits of the commodity number. The HS is used to designate and code goods with the aim of classifying goods in the same way worldwide.

Building on this six-digit commodity code, the HS is expanded by two digits from the combined nomenclature (CN) of the European Community (digits 7 + 8 of the commodity code). During import clearance, duty rates, textile categories, bans and restrictions or import license facts can be assigned on the basis of this eight-digit number.

The ninth and tenth digit (so-called TARIC = Integrated Tariff of the European Community) encodes community measures such as anti-dumping regulations, tariff suspensions or tariff quotas. The Commission is empowered to draw up the TARIC under Article 2 of the Regulation.

The eleventh digit of the goods number is used for national purposes and is used, for example, to encode sales tax rates or national prohibitions and restrictions.

In the case of certain goods from the areas of market regulation law and excise duties, the 11-digit goods number can be “extended” by additional 4-digit codes for the purpose of more precisely identifying the goods.