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What is an HS code? The 6 digits behind every EU, UK and US tariff code

A courier, marketplace or customs form asks for the HS code of your product, and you do not know what it is.

The short answer

An HS code is the 6-digit number the World Customs Organization gives each kind of product. The EU adds 2 digits (CN), then 2 more (TARIC); the UK and US add their own. It decides duty, VAT and CBAM.

The short answer

An HS code is the six-digit code of the Harmonized System, the product nomenclature of the World Customs Organization. More than 200 countries and economies build their customs tariffs on it (WCO). The EU adds two digits to make the eight-digit Combined Nomenclature (CN) code, and TARIC adds two more (CN Regulation Art. 3Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3Click opens the article on EUR-Lex.). The UK uses 8 digits, and 10 on most imports (HMRC); the US uses 10 (trade.gov). Only the first six are shared. The code decides the EU import duty and every other EU measure linked to it (UCC Art. 56(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 1Click opens the article on EUR-Lex., Art. 57(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 57, paragraph 3Click opens the article on EUR-Lex.). The duty it sets also raises the import VAT, whose base includes the duty (VAT Directive Art. 86(1)(a)Directive 2006/112/EC, the VAT Directive (consolidated text of 14 April 2025)Article 86, paragraph 1, point (a)Click opens the article on EUR-Lex.). It also decides whether CBAM and the EUDR reach your product: both list their goods by CN code (Regulation (EU) 2023/956, Annex I; Regulation (EU) 2023/1115, Annex I). The six digits change mainly with a new HS edition; HS 2022 also had complementary amendments in 2023 and 2024, and the next edition takes effect on 1 January 2028 (WCO).

Last checked
Rests on
Council Regulation (EEC) No 2658/87 (Combined Nomenclature)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)The whole regulationClick opens the law on EUR-Lex.
Topics
customs, import, export, HS code

An HS code is the six-digit number that classifies a product for customs almost everywhere in the world. HS stands for the Harmonized System, which the World Customs Organization (WCO) maintains and more than 200 countries and economies use as the base of their customs tariffs (WCO). The EU, the UK and the US each add digits after the first six. Your HS code is the shared start of your EU, UK or US code, not the whole of it.

What you do:

  1. Find the six digits by describing your product in words in an official tool: the Commission’s My Trade Assistant for the EU, the UK Trade Tariff for Great Britain. To see where a code sits in the EU’s goods list, with the text of every line above it, or to search that list by words, use the HS code lookup. A code from a supplier or a courier is a lead, not a ruling.
  2. Extend it to the length your customs declaration needs. In the EU that is the 8-digit CN code or the 10-digit TARIC code (CN Regulation Art. 3Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3Click opens the article on EUR-Lex.); which declaration takes which is set out in commodity code.
  3. Look up what the code triggers before you ship: the duty rate, the import VAT, and any licence, ban, CBAM or EUDR rule linked to it. The TARIC consultation shows every EU customs measure for a code and a country of origin. VAT and excise rates are national, set by each EU country.
  4. Give the full code, with a plain description of the product, to whoever lodges your customs declaration. The person in whose name it is lodged answers for its accuracy, and so does a representative who lodges it (UCC Art. 5(15)Regulation (EU) No 952/2013, Union Customs CodeArticle 5, paragraph 15Click opens the article on EUR-Lex., Art. 15(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 15, paragraph 2Click opens the article on EUR-Lex.).
  5. If your product could sit under two codes, or you ship it often, apply for a binding ruling: binding tariff information (BTI) in the EU, an Advance Tariff Ruling in the UK.
  6. Keep your codes on the current tariff. EU codes can change each 1 January, when the Combined Nomenclature is renewed (CN Regulation Art. 12(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 12, paragraph 1Click opens the article on EUR-Lex.), and the six HS digits change on 1 January 2028, with the new edition of the Harmonized System.

HS stands for the Harmonized System, a six-digit product code

What does HS code mean? HS is short for the Harmonized Commodity Description and Coding System. The WCO calls it “a multipurpose international product nomenclature”. It has more than 5,000 commodity groups, each with a six-digit code, and over 98% of the goods in international trade are classified in it. Its rules exist so that goods are classified the same way in every country that uses it (WCO, What is the Harmonized System).

The six digits are three levels of two: 97 chapters (2 digits), about 1,200 headings (4 digits) and more than 5,000 subheadings (6 digits), grouped in 21 sections (Access2Markets, Product classification). A cotton T-shirt, from the EU’s own tariff (Annex I to Council Regulation (EEC) No 2658/87):

DigitsLevelWhat it covers
61ChapterArticles of apparel and clothing accessories, knitted or crocheted
6109HeadingT-shirts, singlets and other vests, knitted or crocheted
6109 10SubheadingOf cotton

The HS rests on a treaty, the International Convention on the Harmonized Commodity Description and Coding System. It was adopted in June 1983 and entered into force in January 1988. It has 163 Contracting Parties, and more than 200 administrations apply it, according to the Commission. The EU’s own tariff, the Combined Nomenclature, contains the HS nomenclature in full and adds EU subdivisions and notes to it (CN Regulation Art. 1(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 2Click opens the article on EUR-Lex.).

The WCO’s HS Committee keeps the system up to date. It interprets the HS, settles classification questions, and prepares a new edition every five to six years (WCO). The edition in force is HS 2022, the seventh, applied from (WCO, HS 2022). HS 2028, the eighth, enters into force on , and the WCO publishes tables that match each 2022 code to its 2028 code (WCO, HS 2028).

Every country adds its own digits after the first six

Only the first six digits are used worldwide; the digits after them are each country’s own (HMRC, Finding commodity codes; trade.gov). That is why the same T-shirt carries different full codes in the EU, the UK and the US.

CodeDigitsWho sets itWhere you use it
HS code6. Cotton T-shirt: 6109 10The World Customs OrganizationThe shared base of every tariff below
EU CN code8. The 7th and 8th digits are the EU’s, “00” where it makes no split (CN Regulation Art. 3(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 1Click opens the article on EUR-Lex.). Cotton T-shirt: 6109 10 00The EU, republished every year (CN Regulation Art. 12(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 12, paragraph 1Click opens the article on EUR-Lex.)The EU customs tariff and duty rates
EU TARIC code10. The 9th and 10th digits are “00” where no EU measure needs a finer split (CN Regulation Art. 3(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 2Click opens the article on EUR-Lex.)The European Commission, updated as measures change (CN Regulation Art. 6Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 6Click opens the article on EUR-Lex.)EU imports, and exports where a measure needs it (CN Regulation Art. 5(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 5, paragraph 2Click opens the article on EUR-Lex.); see TARIC code
UK commodity code8 on almost every declaration, 10 on most import declarations (HMRC, CDSSG08010). Cotton T-shirt: 6109 10 00 10The UK, in the UK Trade TariffUK customs declarations
US HTS number10The US International Trade Commission (USITC)Imports into the US
US Schedule B number10The US Census BureauExports from the US

The two US rows come from the US International Trade Administration: a US HTS number and a Schedule B number for the same product may differ, but their first six digits are the same. The EU’s layers, and which EU declaration takes 6, 8 or 10 digits, are set out in commodity code.

The EU code can go beyond ten digits. Some EU measures add a four-character TARIC additional code (CN Regulation Art. 3(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 3Click opens the article on EUR-Lex.), and each EU country may add subdivisions or codes of its own (CN Regulation Art. 5(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 5, paragraph 3Click opens the article on EUR-Lex.). The UK splits its tariff too: Great Britain uses the UK Global Tariff and Northern Ireland its own online tariff, each with its own look-up tool (HMRC, CDSSG04220).

What your HS code decides when you sell into the EU

Customs reads your code to find every rule for your product. EU import duty is based on the Common Customs Tariff, and other EU measures on trade in goods apply according to the code the goods fall under (UCC Art. 56(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 1Click opens the article on EUR-Lex., Art. 57(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 57, paragraph 3Click opens the article on EUR-Lex.).

WhatHow the code decides it
Customs dutyThe EU tariff sets a rate per code (CN Regulation Art. 1(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 3Click opens the article on EUR-Lex.). Cotton T-shirts, 6109 10 00, pay 12%. Goods from a country with an EU trade agreement can pay less, if the declarant claims the preference and the goods meet its conditions (UCC Art. 56(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 2Click opens the article on EUR-Lex., Art. 56(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 3Click opens the article on EUR-Lex.). For the same T-shirts of UK origin, TARIC shows 0%. T-shirts originating in the United States also pay 0%, from 1 July 2026 until 31 December 2029; their origin follows the non-preferential rules, and the proof is set out in certificate of origin (Regulation (EU) 2026/1455, Art. 1(1), Art. 6, Annex I). From 1 July 2026 until 1 July 2028, a consignment of EUR 150 or less sold to an EU consumer pays EUR 3 of customs duty per item instead of the tariff rate. Through IOSS that holds for all goods; outside IOSS, for goods that claim no tariff preference (Council Regulation (EU) 2026/382, Art. 2; Delegated Reg. Art. 1(24)Delegated Regulation (EU) 2015/2446, supplementing the Union Customs CodeArticle 1, paragraph 24Click opens the article on EUR-Lex.).
Import VATImport VAT is charged on the customs value plus the duties due on import, so a higher duty means more VAT (VAT Directive Art. 85Directive 2006/112/EC, the VAT Directive (consolidated text of 14 April 2025)Article 85Click opens the article on EUR-Lex., Art. 86(1)(a)Directive 2006/112/EC, the VAT Directive (consolidated text of 14 April 2025)Article 86, paragraph 1, point (a)Click opens the article on EUR-Lex.). An EU country may also use CN codes to define which goods get a reduced VAT rate (Art. 98(4)Directive 2006/112/EC, the VAT Directive (consolidated text of 14 April 2025)Article 98, paragraph 4Click opens the article on EUR-Lex.).
CBAMThe Carbon Border Adjustment Mechanism reaches only goods whose CN code is in its list: cement, electricity, fertilisers, iron and steel, aluminium and hydrogen (Annex I to Regulation (EU) 2023/956). Other articles of aluminium, heading 7616, are on it; household articles of aluminium, heading 7615, are not. An importer whose listed goods, across all codes, total no more than 50 tonnes net in a calendar year is exempt, and declares the exemption in each customs declaration. Once it goes over 50 tonnes, every obligation applies to all its listed goods that year. Electricity and hydrogen have no threshold (Regulation (EU) 2023/956, Art. 2a(1), 2a(2), 2a(4) and Annex VII). See CBAM.
EUDRThe deforestation rules reach products of cattle, cocoa, coffee, oil palm, rubber, soya and wood only where their CN code is in its list (Annex I to Regulation (EU) 2023/1115). See EUDR.
Licences, bans, exciseThe Commission lists what else the code decides: whether you need an import or export licence, whether a restriction applies, whether excise duty is due, and the issue of a certificate of origin (Commission, Tariff classification of goods).

A wrong code shifts all of the rows above at once. Customs can claim the duty a wrong code left unpaid for three years after the debt arose, and for five to ten years under national law where the act could lead to criminal proceedings (UCC Art. 103(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 103, paragraph 1Click opens the article on EUR-Lex., Art. 103(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 103, paragraph 2Click opens the article on EUR-Lex.), and each EU country sets penalties for breaking the customs rules (UCC Art. 42(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 42, paragraph 1Click opens the article on EUR-Lex.). Who owes what, and how to correct a declaration, is in commodity code.

How to find your HS code with official tools

Every tool below is run by a customs or trade authority. Start with words, not a guess.

ToolRun byWhat it does
My Trade AssistantEuropean Commission (Access2Markets)Type a product name or a code, or browse the HS tree. Pick the country the goods come from and the country they go to (how to use it).
TARIC consultationEuropean CommissionEnter a code and a country of origin; it lists the EU measures on that code on a given date: duties, preferences, quotas and the rest.
EBTI consultationEuropean CommissionSearch binding tariff information decisions by keyword, description or code, to see the code customs gave goods like yours.
UK Trade TariffUK governmentFind a UK commodity code, and the duty and VAT due on it, for goods into or out of the UK.
Schedule B search and CROSS rulingsUS governmentFind the US export number, and past US rulings on hard cases; both linked from trade.gov.

How to read a product the way customs does, and the rules for choosing between two codes, are in how to find your commodity code.

For certainty, apply for a ruling on your product’s code:

  • In the EU: binding tariff information (BTI). Customs takes the decision on your application. It binds every EU customs authority as against you, for goods cleared after it takes effect, and it binds you too, from the day you receive it. It is valid for three years (UCC Art. 33(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 33, paragraph 1Click opens the article on EUR-Lex., Art. 33(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 33, paragraph 2Click opens the article on EUR-Lex., Art. 33(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 33, paragraph 3Click opens the article on EUR-Lex.). The new Union Customs Code repeals Regulation (EU) No 952/2013Regulation (EU) No 952/2013, Union Customs CodeThe whole regulationClick opens the law on the EU Publications Office. from 21 September 2027 and keeps both rules: three years, binding on both sides (Regulation (EU) 2026/2108, Art. 15, 284, 287(2)). Customs charges nothing for its work in office hours; it may charge for analyses and expert reports (UCC Art. 52(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 52, paragraph 1Click opens the article on EUR-Lex., Art. 52(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 52, paragraph 2Click opens the article on EUR-Lex.). A decision can end early when the code it rests on changes (Commission, EBTI). Who can apply and how is in binding tariff information.
  • In the UK: an Advance Tariff Ruling. Apply before the goods clear customs; HMRC replies in 30 to 120 days. For goods into or out of Northern Ireland or the EU, the ruling you need is a BTI decision (HMRC, Apply for an Advance Tariff Ruling).

What you can skip

Sources

32 sources
  1. WCO guidance, not EU lawWorld Customs Organization, What is the Harmonized System (HS)? - six-digit codes, more than 5,000 commodity groups, more than 200 countries and economies, over 98% of merchandise in international trade, updates every 5 to 6 years. Accessed 2026-10-05
  2. WCO guidance, not EU lawWorld Customs Organization, HS Nomenclature 2022 Edition - HS 2022, the seventh edition, in force from 1 January 2022; complementary amendments in force on 1 January 2023 and 1 January 2024. Accessed 2026-10-05
  3. WCO guidance, not EU lawWorld Customs Organization, HS Nomenclature 2028 Edition - HS 2028, the eighth edition, in force from 1 January 2028, and the 2022-2028 correlation tables. Accessed 2026-10-05
  4. Commission guidance, not lawEuropean Commission, Harmonized System - the HS Convention (adopted June 1983, in force January 1988), 163 Contracting Parties, more than 200 administrations, about 5,000 six-digit commodity groups, the five-year review cycle. Accessed 2026-10-05
  5. Commission guidance, not lawEuropean Commission, Tariff classification of goods - what classification decides beyond the duty rate: licences, restrictions, certificates of origin, excise duty, reduced VAT rates. Accessed 2026-10-05
  6. Art. 1(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 2Click opens the article on EUR-Lex., 1(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 1, paragraph 3Click opens the article on EUR-Lex., 2Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 2Click opens the article on EUR-Lex., 3(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 1Click opens the article on EUR-Lex., 3(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 2Click opens the article on EUR-Lex., 3(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 3, paragraph 3Click opens the article on EUR-Lex., 5(2)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 5, paragraph 2Click opens the article on EUR-Lex., 5(3)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 5, paragraph 3Click opens the article on EUR-Lex., 6Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 6Click opens the article on EUR-Lex., 12(1)Council Regulation (EEC) No 2658/87, the Combined Nomenclature and the Common Customs Tariff (consolidated text of 1 January 2026)Article 12, paragraph 1Click opens the article on EUR-Lex.Council Regulation (EEC) No 2658/87 (Combined Nomenclature and Common Customs Tariff) - what the CN contains, TARIC, the 8-digit CN code and the 10-digit TARIC code, additional codes, national subdivisions, the yearly CN. Consolidated text of 1 January 2026, accessed 2026-10-05
  7. Annex I, chapters 61 and 76Council Regulation (EEC) No 2658/87, Annex I - chapter 61, heading 6109 and subheading 6109 10 00 (T-shirts of cotton, knitted or crocheted) with its 12% conventional rate of duty; headings 7615 and 7616 (articles of aluminium). Consolidated text of 1 January 2026, accessed 2026-10-05
  8. Art. 5(15)Regulation (EU) No 952/2013, Union Customs CodeArticle 5, paragraph 15Click opens the article on EUR-Lex., 15(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 15, paragraph 2Click opens the article on EUR-Lex.Regulation (EU) No 952/2013 (Union Customs Code) - the declarant, and the person in whose name a declaration is lodged and a customs representative who lodges it answer for its accuracy. Consolidated text of 12 December 2022, accessed 2026-10-05
  9. Art. 33(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 33, paragraph 1Click opens the article on EUR-Lex., 33(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 33, paragraph 2Click opens the article on EUR-Lex., 33(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 33, paragraph 3Click opens the article on EUR-Lex.Regulation (EU) No 952/2013 (Union Customs Code) - binding tariff information: on application, binding on customs as against the holder and on the holder from notification, three years
  10. Art. 42(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 42, paragraph 1Click opens the article on EUR-Lex.Regulation (EU) No 952/2013 (Union Customs Code) - penalties laid down by each EU country
  11. Art. 52(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 52, paragraph 1Click opens the article on EUR-Lex., 52(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 52, paragraph 2Click opens the article on EUR-Lex.Regulation (EU) No 952/2013 (Union Customs Code) - no charge for customs work in office hours; costs of analyses and expert reports
  12. Art. 56(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 1Click opens the article on EUR-Lex., 56(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 2Click opens the article on EUR-Lex., 56(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 56, paragraph 3Click opens the article on EUR-Lex., 57(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 57, paragraph 1Click opens the article on EUR-Lex., 57(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 57, paragraph 3Click opens the article on EUR-Lex.Regulation (EU) No 952/2013 (Union Customs Code) - the Common Customs Tariff, preferential tariff measures, and tariff classification
  13. Art. 103(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 103, paragraph 1Click opens the article on EUR-Lex., 103(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 103, paragraph 2Click opens the article on EUR-Lex.Regulation (EU) No 952/2013 (Union Customs Code) - three years to notify a customs debt, five to ten years under national law where the act could give rise to criminal proceedings
  14. Art. 15(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 15, paragraph 1Click opens the article on EUR-Lex., 15(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 15, paragraph 2Click opens the article on EUR-Lex., 15(3)Regulation (EU) No 952/2013, Union Customs CodeArticle 15, paragraph 3Click opens the article on EUR-Lex., 284(1)Regulation (EU) No 952/2013, Union Customs CodeArticle 284, paragraph 1Click opens the article on EUR-Lex., 287(2)Regulation (EU) No 952/2013, Union Customs CodeArticle 287, paragraph 2Click opens the article on EUR-Lex.Regulation (EU) 2026/2108 (new Union Customs Code, OJ 19.9.2026) - repeals Regulation (EU) No 952/2013 and applies from 21 September 2027; BTI decisions stay binding on customs and on the holder, valid three years. Accessed 2026-10-05
  15. Art. 2Council Regulation (EU) 2026/382 - the transitional EUR 3 customs duty per item on consignments up to EUR 150, through IOSS or as goods in postal consignment, from 1 July 2026 until 1 July 2028. Accessed 2026-10-05
  16. Art. 1(24)Delegated Regulation (EU) 2015/2446, supplementing the Union Customs CodeArticle 1, paragraph 24Click opens the article on EUR-Lex.Delegated Regulation (EU) 2015/2446 - definition of goods in postal consignment: up to EUR 150, distance sales, not IOSS, not goods that benefit from preferential measures. Consolidated text of 1 July 2026, accessed 2026-10-05
  17. Art. 1(1), 6, 8, Annex IRegulation (EU) 2026/1455 - 0% customs duty on goods originating in the United States under the CN codes in Annex I (chapter 61 included), origin by the non-preferential rules, 1 July 2026 to 31 December 2029. Accessed 2026-10-05
  18. Art. 85Directive 2006/112/EC, the VAT Directive (consolidated text of 14 April 2025)Article 85Click opens the article on EUR-Lex., 86(1)(a)Directive 2006/112/EC, the VAT Directive (consolidated text of 14 April 2025)Article 86, paragraph 1, point (a)Click opens the article on EUR-Lex., 98(4)Directive 2006/112/EC, the VAT Directive (consolidated text of 14 April 2025)Article 98, paragraph 4Click opens the article on EUR-Lex.Directive 2006/112/EC (VAT Directive) - the taxable amount on importation includes the duties due by reason of importation; reduced rates may be defined by CN code. Consolidated text of 14 April 2025, accessed 2026-10-05
  19. Art. 2(1)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 2, paragraph 1Click opens the article on EUR-Lex., 2a(1)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 2a, paragraph 1Click opens the article on EUR-Lex., 2a(2)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 2a, paragraph 2Click opens the article on EUR-Lex., 2a(4)Regulation (EU) 2023/956, Carbon Border Adjustment MechanismArticle 2a, paragraph 4Click opens the article on EUR-Lex., Annex I, Annex VII point 1Regulation (EU) 2023/956 (CBAM) - scope, the 50-tonne single mass-based threshold, and the list of goods by CN code. Consolidated text of 20 October 2025, accessed 2026-10-05
  20. Art. 2(1)Regulation (EU) 2023/1115, EU Deforestation Regulation (consolidated text of 18 September 2026)Article 2, point 1Click opens the article on EUR-Lex., 2(2)Regulation (EU) 2023/1115, EU Deforestation Regulation (consolidated text of 18 September 2026)Article 2, point 2Click opens the article on EUR-Lex., Annex IRegulation (EU) 2023/1115 (EUDR) - relevant commodities, and the list of relevant products by CN code. Consolidated text of 18 September 2026, accessed 2026-10-05
  21. Official toolEuropean Commission, TARIC measures for goods code 6109 10 00 10 on 5 October 2026 - third country duty 12%, tariff preference 0% for goods of UK origin, tariff preference 0% for goods of US origin from 1 July 2026. Accessed 2026-10-05
  22. Commission guidance, not lawEuropean Commission (Access2Markets), Product classification - 21 sections, 97 chapters (2 digits), about 1,200 headings (4 digits), more than 5,000 subheadings (6 digits). Accessed 2026-10-05
  23. Commission guidance, not lawEuropean Commission (Access2Markets), How to use My Trade Assistant - searching by product name or HS code, or browsing the HS tree. Accessed 2026-10-05
  24. Official toolEuropean Commission (Access2Markets), My Trade Assistant - accessed 2026-10-05
  25. Official toolEuropean Commission, EBTI consultation - search binding tariff information decisions by country, keyword, nomenclature code or description. Accessed 2026-10-05
  26. Commission guidance, not lawEuropean Commission, European Binding Tariff Information (EBTI) - validity, annulment, revocation, appeals. Accessed 2026-10-05
  27. UK guidance, not EU lawHM Revenue & Customs, Finding commodity codes for imports into or exports out of the UK (last updated 22 August 2022) - only the first 6 digits are used worldwide. Accessed 2026-10-05
  28. UK guidance, not EU lawHM Revenue & Customs, CDS Volume 3 Step-by-Step Guide, CDSSG08010 - the 8-digit code on every CDS declaration, and the 9th and 10th digits on import declarations only. Accessed 2026-10-05
  29. UK guidance, not EU lawHM Revenue & Customs, CDS Volume 3 Step-by-Step Guide, CDSSG04220 - separate look-up tools for Great Britain (UK Global Tariff) and Northern Ireland. Accessed 2026-10-05
  30. Official toolUK Trade Tariff - look up commodity codes, duty and VAT rates; heading 6109, commodity 6109 10 00 10 (T-shirts). Accessed 2026-10-05
  31. UK guidance, not EU lawHM Revenue & Customs, Apply for an Advance Tariff Ruling (updated 2 June 2026) - before customs procedures are completed, 30 to 120 days, BTI for Northern Ireland and the EU. Accessed 2026-10-05
  32. US guidance, not EU lawInternational Trade Administration (trade.gov), Harmonized System (HS) Codes - the US 10-digit Schedule B for exports and HTS for imports, the first 6 digits shared. Accessed 2026-10-05