HS Code - Rules Of Origin Facilitator

Harmonised System (HS) Classification

The Harmonised System (HS) Classification, also called the HS Nomenclature, is the World Customs Organization’s Harmonized Commodity Description and Coding System. It is an international customs classification system which allocates a unique 6-digit HS code to each group of products. The system was initially adopted by the Customs Cooperation Council in 1983.

HS codes are in principle harmonised across most countries around the world however some exceptions exist.

HS codes are used for a number of purposes. They enable the customs authorities to identify the product and apply the appropriate import duty as well as other taxes and trade measures.

The HS classification plays an important role in determining the origin of goods. The MFN tariffs as well as preferential tariffs under FTAs are set based on the HS classification. In addition, understanding the HS classification of the product is necessary to determine the appropriate rule of origin under any FTA. Rules of origin under any trade agreement will differ for goods classified under different commodity codes (see Introduction to preferential rules of origin). In addition, HS classification is also an important part of assessing whether the good qualifies under various types of rules of origin.

HS codes are composed of 6 digits and broken down into: Chapters (first 2 digits), Headings (first 4 digits) and Subheadings (full 6 digits). The HS codes are further subdivided into 7- to 12- digit items depending on the country (also referred to as commodity codes and national tariff lines).

HS codes are periodically reviewed and updated (usually once in 5 years). The latest updates took place in 2012 and in 2017. The 2017 edition of the HS classification can be found on the WCO website.

During each review new codes can be added and some codes can be removed. This creates a discrepancy between the different versions of the HS.

If the text of an FTA refers to an earlier version of the HS, particular attention needs to be paid to ensure that appropriate codes are applied when importing goods under preference. Correlation tables between the different versions of the HS are available on the WCO website. For example the 2012-2017 HS correlation tables can be found here.

When trading goods under preference importers should not rely only on HS codes provided by suppliers but verify the local customs classification in order to obtain the correct and full import commodity codes. Importers/ exporters should also ensure that they are working on the same version of the HS system.

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