GlossaryEN1 min readUpdated: Jun 12, 2026
sub-item
In customs tariffs and trade logistics, a sub-item represents a narrower subcategory within a broader tariff heading, permitting more precise goods description and classification.
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Source: https://en.wikipedia.org/wiki/Line_item
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Logistics Concept
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In customs tariffs and trade logistics, a sub-item represents a narrower subcategory within a broader tariff heading, permitting more precise goods description and classification. Examples include CN sub-headings in the EU tariff nomenclature (six-digit HS codes extended to eight digits) or line-item breakdowns in invoices and freight documents that aggregate under a parent line. This hierarchical structure enables finer tariff classification and more granular cost tracking.
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