Customs Tariff Number: HS Code, Structure and TARIC

A single string of digits decides how much duty you pay, which import restrictions apply, and whether your shipment clears customs smoothly: the customs tariff number. For buyers and import managers, correct classification is not a formality but a cost item. Choose the wrong number and you risk back-payments, delays, and, in the worst case, penalties.

In brief: The customs tariff number is a globally systematised commodity code. The first six digits (the HS code) are identical worldwide; in the EU, two digits are added for the Combined Nomenclature and two for TARIC. To import into Germany, you need the 11-digit code number from the Electronic Customs Tariff (EZT). You can determine it via the commodity index and EZT-Online, and secure it legally through a Binding Tariff Information (BTI).

What is a customs tariff number?

A customs tariff number is the numeric key that assigns every tradable good to a defined commodity group. It governs the applicable duty rate, any prohibitions and restrictions, and the statistical recording of foreign trade. Without this classification, no customs declaration can be completed.

The basis is the Harmonized System (HS) of the World Customs Organization. According to the World Customs Organization, it is used by more than 200 countries and economies and covers around 98 percent of world merchandise trade. This global consistency is why a supplier in the Far East and a German customs office can talk about the same product without sharing a language.

In our sourcing projects across the Far East, we regularly see suppliers state an HS code on their proforma invoices that is common in their home market but does not match the European classification. That is why we reconcile this figure against the German customs tariff before every shipment, so the goods do not get stuck at the border.

Is the HS code the same as the customs tariff number?

The HS code is the international core of the tariff number, but not the complete number you need to import into Germany. The six-digit HS nomenclature is identical worldwide. Everything beyond that is added by the EU and the member states.

In practice, the full number is built in four layers. Each layer adds digits and refines the classification.

Important for practice: for export, the 8-digit commodity code of the Combined Nomenclature is usually sufficient. For import into Germany, the 11-digit code number is the decisive one. This is exactly where most confusion arises when terms like commodity code, tariff number, and customs tariff number are used interchangeably.

How is a tariff number structured?

The classification is strictly hierarchical: from the first two digits to the last, the good is described ever more precisely. The first two digits name the chapter, the next ones the heading and subheading, followed by the European and national refinements.

An example makes the logic clear. Chapter 87 covers vehicles, heading 8712 narrows it to bicycles without a motor, and the following digits distinguish by design and further characteristics. A broad commodity group becomes a precise code number to which duty rate and requirements are attached.

How do I find the right customs tariff number?

You determine the right classification in three steps: via the official commodity index, via the Electronic Customs Tariff, and, in case of doubt, via a binding ruling. The path runs from the general to the specific.

• Describe the good precisely. Material, function, degree of processing, and intended use determine the classification. An item made of plastic is classified differently from the same item made of metal.

• Narrow down chapter and heading. The official commodity index and the tariff of the German customs administration lead through the system to the correct heading.

• Verify the code number in the EZT. EZT-Online displays the full 11-digit code number together with the duty rate, import VAT, and any restrictions. For the EU-wide perspective, use the European Commission's TARIC database.

When importing from third countries, the respective trade measures apply on top. How duty rates and levies are composed specifically for shipments from the Far East is shown in our guide to importing from China to Germany. The commodity code is only one building block: for the actual amount of duty, you also need the correctly determined customs value of your shipment.

Commodity code, tariff number, customs number: what is the difference?

These terms mean almost the same thing but are used differently depending on the context. For buyers, the distinction matters because suppliers, forwarders, and customs do not always use the same label.

A common error: the customs number is equated with the EORI number. These are two different things. The EORI number identifies you as an economic operator; the tariff number describes your goods.

What happens if the classification is wrong?

An incorrect classification leads to financial and legal consequences, even if the error was unintentional. Responsibility for correct classification lies with the declarant, not with customs.

In practice, the more expensive mistake is not the under-declared number but the over-declared one: it goes unnoticed because customs does not object to an overpayment. For recurring imports, we therefore check specifically whether the code number in use is still the most favourable permissible classification over the years. Nomenclature and duty rates change annually.

Binding Tariff Information: when is it worth it?

A Binding Tariff Information (BTI) is worthwhile whenever a good is hard to classify or is imported in large, recurring quantities. It is the only legally secure classification, because the number you determine yourself remains an assessment until customs reviews it.

The BTI is issued by the customs administration and is valid EU-wide for three years. For products on the border between two commodity groups, such as technical textiles or multifunctional devices, it is often the only way to gain planning certainty about the level of duty. Anyone developing new products and importing them in series should plan for the BTI early, ideally before the first large order. It also interacts with the wider import regulations for 2026 that buyers should keep in view anyway.

How does the customs tariff number relate to duty and delivery terms?

The tariff number is the starting point of the entire duty calculation, but it does not stand alone. Duty rate, customs value, and the agreed delivery term interlock and together determine your landed costs.

The duty rate defined via the code number is applied to the customs value. Which share of transport and insurance costs flows into that customs value depends on the agreed delivery clause. An overview of the common clauses can be found in our article on the Incoterms 2020. And because the commodity code already appears in the transport documents, it should match the details in the Bill of Lading to avoid queries during clearance.

Frequently asked questions about the customs tariff number

Is the HS code the same as the customs tariff number? The HS code forms the first six digits and is identical worldwide. The complete German tariff number for import is 11 digits and additionally contains the EU and the national digits.

Where do I find the 11-digit customs tariff number? In the EZT-Online of the German customs administration. You enter your product description and receive the full code number including duty rate and import VAT.

Is the commodity code the same as the customs tariff number? Colloquially yes. Strictly speaking, the commodity code usually refers to the 8-digit number of the Combined Nomenclature for export and statistics, while the 11-digit code number applies to import.

How often do customs tariff numbers change? The nomenclature and the duty rates are updated annually. Anyone who imports regularly should reconcile the code numbers used every year.

Who is liable for correct classification? The declarant, meaning the importer. A Binding Tariff Information shifts legal certainty to the customs administration.

Conclusion: the right customs tariff number as a cost lever in import

This code is more than a mandatory field in the customs declaration. It determines duty rate, requirements, and planning certainty, which makes it a direct cost lever in import. Anyone who understands the system of HS code, Combined Nomenclature, TARIC, and EZT avoids back-payments and, at the same time, uncovers savings that lie dormant in an overly cautious classification.

This is exactly where we come in. As a sourcing partner, we handle the complete classification for our customers: we check the details provided by suppliers in the Far East, reconcile them with the European customs tariff, and keep annual changes in view, so that every shipment is classified correctly and at the most favourable permissible rate. A complex code number becomes a predictable part of your procurement costs.

👉 Do you want your imports classified correctly from the start? Arrange a no-obligation consultation and we will review your commodity codes together.