# Harmonized Commodity Description and Coding System (HS Code)

*Last updated: 2026-06-24*

> Unlike purely domestic tariff schedules, the Harmonized System (HS) provides a globally uniform nomenclature for classifying traded goods, developed and maintained by the World Customs Organization (WCO).

Unlike purely domestic tariff schedules, the Harmonized System (HS) provides a globally uniform nomenclature for classifying traded goods, developed and maintained by the World Customs Organization (WCO). Its six-digit base structure—organized into chapters, headings, and subheadings—is extended by individual countries or customs unions to eight or ten digits to incorporate national duty rates, quotas, and preferential arrangements. Customs declarants and freight forwarders rely on the HS code daily: it governs applicable tariffs, import restrictions, required documentation, and statistical reporting obligations. Misclassification exposes the importer or declarant to penalties, back-duties, and clearance delays—liability that typically rests with the importer of record.

**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 | Harmonized Commodity Description and Coding System (HS Code) |
| Language | EN |
| Word count | 100 |
| Last updated | 2026-06-24 |
| Source | https://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx |

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