Goods classification and commodity codes
All commodities have been classified using numerical codes, which are called commodity codes. The commodity codes consist of a numerical code and a goods description, and they are used for the classification of goods. The importer or the exporter is responsible for classifying the goods correctly.
It is important to use the right commodity code to ensure that you pay the correct amount of customs duties, taxes and other charges for the goods. The right commodity code also ensures the application of the appropriate provisions.
Why are commodity codes needed?
Goods imported from outside the EU must be declared, at which point commodity codes must be provided for all the goods. The commodity code is needed in the customs declaration. Goods cannot be declared without a commodity code.
You need the commodity code in the following declarations:
- customs declaration for import of goods from outside the EU (10-digit commodity code)
- customs declaration for export of goods outside the EU (8-digit commodity code)
- statistical declaration, i.e. an Intrastat declaration for intra-EU trade (8-digit commodity code)
- transit declaration (6-digit commodity code).
With the commodity code, you can find out e.g. the following information about the goods in advance:
- How much will it cost to import the goods?
- Are the goods subject to import or export restrictions or prohibitions?
- Can preferential treatment be applied on the goods, in which case the customs duty will be lower or not payable at all?
How to find the right commodity code
You can look up commodity codes in the Commodity code service Fintaric, which is based on the European Commission’s Taric Consultation. In Fintaric, you can browse the commodity codes for goods and any restrictions and taxes on them, as well as the Finnish national restrictions. To find a commodity code for you goods, you will e.g. need to know the type of product, how it works and how it is produced. The Customs Information Service can help you if needed. Read more on the page How to find the right commodity code.
You can apply for binding tariff information (BTI)
Binding tariff information (BTI) is a decision on the commodity code to be used for an item during a certain period of time. A BTI makes it easier for you to anticipate the costs of your export or import transactions.
Keep up with the changes to the nomenclature
Changes are constantly made to the commodity codes. Check the commodity code and its validity always before a commercial transaction and before submitting a customs declaration.
Keep up with the changes in the nomenclature by subscribing to Commodity code notices.
New editions of the HS Nomenclature are published approximately every five years. Go to the latest edition of the HS Nomenclature.
Nomenclatures
The commodity code is a numerical code based on the WCO’s HS Nomenclature used worldwide. The HS describes the first 6 digits of the commodity code. The EU’s Combined Nomenclature (CN) adds 2 digits to the HS code. The EU’s TARIC nomenclature is made up of the 8-digit code of the CN plus two more digits.
The Harmonised System (HS) Nomenclature
The Harmonised System (HS) Nomenclature is an international commodity description and coding system published by The World Customs Organization (WCO). It includes, among others:
- general rules for the interpretation of the nomenclature
- sections and chapters as well as notes to them
- 4-digit headings and 6-digit subheadings.
The CN and TARIC are based on the HS Nomenclature.
CN – tariff and statistical nomenclature
The Combined Nomenclature (CN) is used for statistical declarations (Intrastat) for intra-EU trade as well as for exports.
The CN includes, among other things:
- 8-digit subheadings
- general rules and special provisions for the nomenclature
- customs duty rates on goods imported from outside the EU (no preferential duty rates)
- various annexes.
TARIC nomenclature (TARIC)
The TARIC nomenclature is used for imports to the EU. The TARIC nomenclature is a part of the Commission’s TARIC database and includes, among other things
- 10-digit subheadings
- provisions and customs duties according to the Combined Nomenclature
- preferential tariffs
- anti-dumping duties
- EU restrictions, provisions and prohibitions relating to import and export
- footnotes.