The HS is a description and coding system aimed at providing a worldwide uniform classification of goods.īuilding on this six digit code, the HS is extended with two digits by the combined nomenclature (CN) of the European Communities (places 7 + 8 of the code number, see Annex I to the said Regulation).

The eleven digit code number is based on the Harmonised System ( Harmonisierte System - HS) which is administrated by the World Customs Organization ( WCO) and determines the first six digits of the code number. The amendment shall be published by means of a Regulation not later than 31 October in the Official Journal of the European Communities and it shall apply from 1 January of the following year. Article 12 of the Regulation provides that the European Commission adopt each year a complete version of the CN, together with the applicable rates of duty, in order to ensure that it is permanently updated. The customs tariff applicable within the Community is strictly based on Council Regulation ( EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, which introduced the combined nomenclature ( Kombinierte Nomenklatur - KN) as a generally binding, harmonised tariff system and statistical nomenclature (Annex I to the said Regulation) directly applicable in all EU Member States.

Classification of goods in the Common Customs Tariff.

Hs code for military tanks sales