# customs coding procedure

*Last updated: 2026-06-22*

> Accurate customs declarations and lawful duty calculation depend on every product being assigned a tariff number under the Harmonized System (HS) – that is precisely what the customs coding procedure delivers.

Accurate customs declarations and lawful duty calculation depend on every product being assigned a tariff number under the Harmonized System (HS) – that is precisely what the customs coding procedure delivers. Freight forwarders and importers classify goods systematically according to their material composition, function, or degree of processing. In the EU, the six-digit HS codes are extended to eight digits via the Combined Nomenclature (CN), while the Taric database layers on trade-policy measures such as anti-dumping or preferential duties. Incorrect classification is treated as a breach of customs obligations and can result in duty recovery or enforcement action. The assigned commodity codes also feed into official foreign trade statistics.

**Source:** [https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-tariff_en](https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-tariff_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | customs coding procedure |
| Language | EN |
| Word count | 109 |
| Last updated | 2026-06-22 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-tariff_en |

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*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/customs-coding-procedure-3](https://www.freight-academy.com/en/glossary/customs-coding-procedure-3)*

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