How to find the right HS codes and commodity codes

You can find HS codes and commodity codes (such as CN codes and TARIC codes) online in the Dutch Customs Administration tariff database. Looking up the right code for your product can be difficult. There are several steps you need to follow. This article will help you by showing examples of how to look up the code for your product. 

HS codes and commodity codes are numerical codes used by Customs to classify products. With the right code, you know how much import duty you will pay. The codes also determine what other measures are in place when you import or export products. For example, whether you need a licence or certificate.

Search in the tariff database

The examples below explain how to look up the HS code and commodity code of leather handbags in the Dutch Customs Gebruikstarief or Tariff system. 
In example 1, you export leather handbags to a country outside the EU. Eight steps will lead you to the 6-digit HS code and the 8-digit export commodity for leather handbags. This is known as the CN code (CN stands for ‘combined nomenclature’). 

In example 2, you import leather handbags from outside the EU. You need the 6-digit HS code and the 10-digit import commodity code (TARIC code) for leather handbags.

Example 1

The HS code and CN code for export.

1. Open the Tariff database. You can change the language by clicking on English in the top right-hand corner.
2. Click on the 'nomenclature' tab and within it on 'query by nomenclature'.
3. Under ‘Trade direction’, select 'export'.
4. Click on the folder 'SECTION VIII - Raw hides and skins, leather, furskins and artificial fur; saddlery and harness; travel goods, handbags, and similar containers; articles of animal gut (CHAPTER 41 - 43)'.
5. Then click on folder 'CHAPTER 42 -  ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)'.
6. Open folder '4202'. This includes folders for travel items, handbags, and salvage items.
7. Select the folder '-Handbags, whether or not with shoulder strap, including those without handle'. 
8. You will now see the code 4202 21 00 '--with outer surface of leather or of composition leather'.

4202 21 00 is the CN code you use to export leather handbags. Clicking on the magnifying glass behind the code will take you to the EU export measures. You can also fill in the destination country you want to export to under 'Country'. Then click on 'Search'. You will then see which EU export measures apply to that country.

The HS code is 4202 21. This code is the first six 6 digits of the CN code.

Example 2

The HS code and TARIC code for import.

1. Open the Tariff database. You can change the language by clicking on English in the top right-hand corner.
2. Click on the 'nomenclature' tab and within it on 'query by nomenclature'.
3. Under ‘Trade direction’, select 'import'.
4. Click on the folder 'SECTION VIII - Raw hides and skins, leather and furskins, leather goods and fur; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (CHAPTER 41 - 43)'.
5. Then click on folder 'CHAPTER 42 - ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)’. Open folder '4202'. This includes travel items, handbags, and salvage items.
6. Select the folder '-handbags, whether or not with shoulder strap, including those without handles'. You will now see a folder with code 4202 21 '--with outer surface of leather or of composition leather'.
7. If you click on folder 4202 21 you will then see 4202 21 00 10 '--- made by hand' and 4202 21 00 90 '---other'. 
   'Other' means made in a way other than by hand, i.e. machine-made.

You use TARIC code 4202 21 00 10 for imports into the EU of handmade leather handbags. Do you import machine-made leather handbags? Then use TARIC code 4202 21 00 90.

If you click on the magnifying glasses behind the codes, you will see the import duty rates and EU import measures. You can also indicate the country you want to import from under 'Country'. Then click on 'Search'. You will then see what import duties and import measures apply to imports from that country.

The HS code is 4202 21. This code is the first 6 digits of the TARIC code.

General classification rules

There are 6 general classification rules (in Dutch) for determining a commodity code. There is a mandatory sequence. This means that you always start with classification rule 1. Following this classification, you classify a product based on the description of the product under a heading,  that is the first 4 digits of the commodity code. In the 2 examples, the description 'handbags' can be found under heading 4202. So, handbags fall within classification rule 1.

Is it not possible to classify your product with a commodity code in classification rule 1? Then see whether your product falls within classification 2 and so on.

Help finding commodity codes

Sometimes a product is not classified with the standard name in the Customs Tariff system.  This can make finding the right HS code and commodity code difficult. A 'laptop' or 'tablet', for example. These items are described as: 'portable automatic data-processing machines, weighing not more than 10 kg, comprising at least a central processing unit, a keyboard and a monitor'. 

Are you not able to find the name of your product in the Tariff database? There are several different ways you can get help:

• The European Commission's Access2Markets. Here you can find descriptions and commodity codes of products within some product groups. For example, textiles, footwear, vegetables, fruit and nuts, plastics, computers, and software.
• The European Commission's European Binding Tariff Information database. Here you will find rulings by the customs authorities of EU member states on the classification of goods. Or binding tariff information (BTIs).
• If you speak Dutch or French, the Belgian Customs tariff database TARBEL may be of use to you. TARBEL contains files with explanations for all CN codes. In other words, more explanations and examples of which products fall under which CN code. Go to TARBEL, choose the language you want and click GN-toelichtingen / Notes explicatives NC. Then click GN-toelichtingen 2019 - geconsolideerde versie / Notes explicatives NC 2019 – version consolidée.
• The EU Explanatory notes to the combined nomenclature
• Are you an importer? Then chances are that your foreign suppliers know the HS codes and commodity codes of their products. For non-EU suppliers, go by the first six 6 digits (HS code) of the goods codes they supply. The supplier may make a mistake in classifying products into the correct codes. Therefore, use these codes only as a guide in your search in the Tariff database for the correct TARIC codes.
• Call the Customs Information Line on 0800 0143 (if you are calling from abroad call +31 45 57 43 031.) Or ask a customs consultancy or customs forwarder for help.