In 1988 the World Customs Organisation (WCO) developed the Harmonised Coding System (HS) as a universal language to identify goods for customs control and revenue purposes. A key aim of the HS is the promotion of objective, predictable and transparent classification practices. International tariffs are used: For the calculation of customs duties and taxes To collect international trade statistics As a guide when assessing rules of origin As a mechanism for protecting the domestic markets and to identify protectionist measures
But, what is it?
The Commodity Code is the common name for the full sequence of numbers used to identify goods
within the tariff. Sometimes its call the Tariff Number.
The Tariff is the rule book listing all controls and taxes levied against types of products within each
Chapter of the HS – the start of the number is generally known as the Tariff Heading (TH). The HS
Code is only the first 6-digits.
Individual countries or territories may want to identify goods in more detail than the HS code does
so national tariffs add extra numbers to their own tariff codes – often making it an 8 or 10-digit
Unfortunately, it isn’t always easy to link the description in the tariff to the product we want to
classify, for example:
A “Diamond Ring” is called an “Article of jewellery, of precious metal or of metal clad with precious metal” and in the UK/EU has a full commodity code of 71-13-10-0000 if of silver and 71-13-19-0000 if of other precious metal.
This is where our Tariff Classification Explained training is invaluable. Whether you are a Customs Broker wanting to sharpen up your skills, or an importer or exporter who wants to further understand the process of tariff classification, this course is must for you.
Our course trainers work with HM Revenue & Customs and are qualified adult teachers. They have a comprehensive understanding of Customs Procedures and assist businesses on a regular basis in
classifying goods for customs purposes.
This is an in-depth practical workshop whether you take it as a Virtual Learning session or as a Face- to-Face course and if you want it bespoked for your own company we can ensure that quizzes, exercises and workshops are built around the products you are interested in. Beginner or seasoned professional you will all benefit from this course.
Here are a couple of things you must know to be able to classify goods, join us on one of our
workshops to learning more and, very important, learn how to put it into practice.
Know what are we classifying? We mustn’t get confused with what we call it, or what it’s going to
be sold as or even what it going to be part of but clearly know what we are looking. Think of the
material it’s made of, it’s function, is it a single item, or like our ring above, a composite product.
Understand what is in the tariff. This brings in the General Interpretative Rules (GIRS), 6 rules that part of the legal structure HS. Their use is mandatory when deciding on the correct commodity code and Rule 1 says read the Section and Chapter Legal Notes don’t just look for the nearest description to your goods.
Courses run throughout the year as face-to-face (Manchester and London) and remote through our Virtual learning Platform (VL).