Glossary

HS code (Harmonized System code)

Definition

An HS code is a product's number in the Harmonized System, the international goods classification developed by the World Customs Organization. The first six digits identify the product in the same way worldwide. Each country then adds its own digits in its customs tariff, for example 8 digits in the EU's Combined Nomenclature and 10 in the UK Trade Tariff. Customs authorities use the code to set duty and apply import rules.

By Naim Islam

Published 2 min read

Navy title card for the glossary term HS code (Harmonized System code), with a tag showing 6109.10
Exportain Glossary: HS code (Harmonized System code).Exportain

Definition

An HS code is the number that identifies a product in the Harmonized Commodity Description and Coding System, the international product nomenclature developed by the World Customs Organization (WCO). The WCO describes more than 5,000 commodity groups, each identified by a six-digit code, used by more than 200 countries and economies as the basis for their customs tariffs and trade statistics1. Countries extend the six digits with national digits: the EU's Combined Nomenclature uses 8-digit codes2, and the UK Trade Tariff lists 10-digit commodity codes3.

In practice

The six digits break down into a two-digit chapter, a four-digit heading and a six-digit subheading. For a knitted cotton T-shirt, that is Chapter 61, heading 61.09 and subheading 6109.104. The same product appears as 61091000 in Bangladesh Customs' operative tariff5 and as 6109100010 in the UK Trade Tariff3. The numbers agree on the first six digits and differ after that, which is why UK guidance tells importers to check a code supplied by an overseas supplier before relying on it6.

In an order from Bangladesh, the HS code comes up at several points. You may see it on a supplier's product listing, in a quotation or on shipping paperwork. It goes on your import declaration6. On Exportain, product listings can show an HS code next to the category and in the Overview table7, and category pages label their HS code lists "HS 2022 heading — not verified by Exportain"8. Treat any code from a listing or supplier as a starting point, not a classification decision.

Duty depends on the code. UK guidance explains that the commodity code works out the rate of customs duty and import VAT and any preferential rate, and shows whether a license, anti-dumping duties or tariff quotas apply6. A wrong code can mean paying the wrong duty or missing an import requirement. The code is also tied to an edition: HS 2022 took effect on 1 January 2022, and the WCO has announced HS 2028 for 1 January 20289 10.

If the classification is not clear, ask a customs broker, or apply for an advance ruling where your customs authority offers one. The WCO describes advance rulings as legally binding decisions on classification given before goods are imported or exported11.

Related terms

Sources

  1. What is the Harmonized System (HS)?. World Customs Organization (accessed )
  2. Combined Nomenclature. European Commission, Directorate-General for Taxation and Customs Union (accessed )
  3. Commodity code 6109100010: T-shirts. UK Integrated Online Tariff (GOV.UK) (accessed )
  4. HS 2022 Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted. World Customs Organization (WCO) (accessed )
  5. Operative Tariff (search: 6109). Bangladesh Customs, National Board of Revenue (accessed )
  6. Finding commodity codes for imports or exports. GOV.UK (HM Revenue & Customs), (accessed )
  7. 100% Organic Cotton Heavyweight Crewneck T-Shirts (180 GSM) — product listing. Exportain (accessed )
  8. Apparel & Textiles category page. Exportain (accessed )
  9. HS Nomenclature 2022 edition. World Customs Organization (WCO) (accessed )
  10. HS Nomenclature 2028 edition. World Customs Organization (WCO) (accessed )
  11. Advance Rulings for classification. World Customs Organization (WCO) (accessed )

Reviewed by Nourin Tabassum

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