HS code

An HS code is the six-digit number the Harmonized System, maintained by the World Customs Organization, gives a type of goods so every customs authority describes it the same way. More than 200 countries and economies use it, and each adds its own digits for duty rates — eight in the EU, ten in the US, twelve in Dubai.

How the code is built

• 21 sections and 96 chapters, numbered 1 to 97 with chapter 77 left blank.
• Over 1,200 four-digit headings and over 5,600 six-digit subheadings.
• Used by 212 countries, economies and customs unions — 163 of them contracting parties to the HS convention — and covering over 98% of goods in international trade.
• Updated every five to six years. HS 2022, the seventh edition, has applied since 1 January 2022.

Beyond six digits

Worked example: reading a code

HS 2028

The eighth edition enters into force on 1 January 2028. The WCO counts 299 sets of amendments, leaving 1,229 headings and 5,852 subheadings: six headings and 428 subheadings are new, five headings and 172 subheadings are deleted, and dietary supplements get a heading of their own, 21.07. Codes that moved need updating in product masters and customs systems before that date.

The mistake people make

Stopping at six digits. The WCO itself notes that the final classification on import or export is under the relevant national tariff schedule — so the same product can carry different full codes, and different duties, in each country it enters.