# Customs code

*Last updated: 2026-06-22*

> The moment goods cross a border, the customs code – the tariff number under the Harmonized System (HS) maintained by the World Customs Organization (WCO) – determines applicable duty rates, import restrictions, and rules of origin.

The moment goods cross a border, the customs code – the tariff number under the Harmonized System (HS) maintained by the World Customs Organization (WCO) – determines applicable duty rates, import restrictions, and rules of origin. The HS provides a six-digit foundation used worldwide; the EU extends this to eight digits in the Combined Nomenclature (CN) and to ten digits in TARIC, which captures additional measures such as anti-dumping duties. Freight forwarders and customs brokers classify goods based on product description, material composition, and intended use – a task that demands real expertise, since many products could credibly fall under more than one heading. Misclassification can result in duty arrears, fines, cargo holds, or the loss of preferential tariff treatment. The HS code should not be confused with export control classification numbers, which share the same base structure but diverge at the national level beyond the sixth digit.

**Source:** [https://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx](https://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs code |
| Language | EN |
| Word count | 148 |
| Last updated | 2026-06-22 |
| Source | https://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx |

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