Goods codes
The goods code determines the rate, the authorisation requirement and the chance of an inspection. One digit wrong and the whole declaration follows the wrong rules. This is where you find how HS, CN and TARIC relate to each other and how you arrive at the right classification.
- CN codeThe CN code is the European eight-digit goods code: the six digits of the HS code plus two EU digits. You use it on export declarations and on Intrastat declarations.
- HS codeThe HS code is the international six-digit goods code from the Harmonized System of the World Customs Organization. Well over two hundred countries use the same first six digits, which makes the HS code the worldwide base under every goods code.
- NomenclatureNomenclature is the system of goods descriptions and codes in which you classify a product. Worldwide that is the HS of six digits, in the EU the Combined Nomenclature of eight, on import TARIC of ten.
- TARIC codeThe TARIC code is the ten-digit goods code you use on import into the EU: the eight-digit CN code plus two digits for European measures. On those last two hang anti-dumping duties, suspensions, quotas and prohibitions.
Frequently asked questions about goods codes
What is a goods code?
A goods code is the numeric code with which you classify a product in the customs tariff. The code determines the import duty, any anti-dumping duty and which authorisations, inspections or prohibitions apply.
What is the difference between HS, CN and TARIC?
The HS code is the worldwide basis of six digits. The CN code adds two EU digits to that and goes on the export declaration. The TARIC code adds two more for EU measures and is the one you use on import, so ten digits in total.
How do you find the right goods code?
You determine the goods code using the general rules of interpretation, in order: first the wording of the heading, then the notes to the chapter. The Gebruikstarief of Dutch Customs and the DTV contain the current codes and rates.
What is a BTI and when do you apply for one?
A binding tariff information is a written decision from Customs on the classification of a specific product, valid for three years throughout the EU. You apply for one when the classification is doubtful and the financial interest is large.
What happens with an incorrect goods code?
An incorrect goods code leads to post-clearance recovery of the duty underpaid, possibly with interest and a penalty. In case of repetition, or with a code that circumvents a prohibition or an authorisation requirement, Customs can also hold the goods.