Tariff classifi­cation and binding tariff information

All goods imported into or exported from the EU need a tariff number. It is more than a statistical particular: the duty rate, anti-dumping and countervailing duties, import prohibitions, licensing requirements and often sanctions restrictions all depend on it. Responsibility for the correct number lies with the declarant, not with the freight forwarder who enters it, nor with the supplier who writes it on the invoice.

Structure of the number

The tariff number is built up on several levels:

• HS (six digits): The Harmonized System of the World Customs Organization applies worldwide. The first six digits are therefore the same in almost all countries.
• Combined Nomenclature (eight digits): The EU's CN subdivides the HS further. It is republished each year with effect from 1 January. For exports, the eight-digit commodity code is sufficient.
• TARIC (ten digits): The integrated tariff of the EU reflects measures such as anti-dumping duties, tariff quotas and suspensions, in some cases supplemented by additional codes.
• Eleventh digit: In the German import declaration in ATLAS, a national eleventh digit is added, for example for excise duties or import VAT. The Electronic Customs Tariff (Elektronischer Zolltarif, EZT-online) is authoritative.

The HS is revised regularly; the next edition is scheduled for 1 January 2028. Such changes shift the numbers of entire product groups and cause binding information already issued to become invalid early.

The rules of classifi­cation

Classification follows the General Rules for the Interpretation of the Combined Nomenclature (GIR 1 to 6). They must be applied in a fixed order:

• GIR 1: What counts is the wording of the headings and the notes to sections and chapters, not the titles.
• GIR 2: Incomplete or disassembled goods are classified as the finished article if they have its essential character. Rules for mixtures are added.
• GIR 3: If several headings are possible, the most specific description prevails, then essential character, and finally the heading which occurs last in numerical order.
• GIR 4 and 5: A fallback rule for the most akin goods, as well as rules for containers and packing materials.
• GIR 6: Within a heading, the same principles apply to the subheadings.

Important aids to interpretation are the Explanatory Notes to the HS and to the CN. They are not legally binding but are regularly relied on by the customs administration and the courts. By contrast, classification regulations of the European Commission, which assign specific goods to a number, and the case law of the Court of Justice of the European Union are binding. Binding tariff information issued to others in the Commission's EBTI database also indicates how comparable goods are classified.

What a wrong number costs

• Duties: A wrong duty rate leads to post-clearance recovery for all affected imports, as a rule for three years retrospectively (Art. 103 of the Union Customs Code, UCC), longer in the case of criminal offences, plus interest.
• Anti-dumping: Anti-dumping duties can amount to a multiple of the regular duty rate. Anyone who classifies goods out of the scope of a measure risks particularly high additional demands.
• Prohibitions and licences: Import restrictions, surveillance measures and sanctions lists are linked to tariff numbers, for example the annexes to the Russia Regulation (EU) No 833/2014.
• Export control: The tariff number does not state bindingly whether an item is a dual-use item. It is, however, an indication, and auditors compare the two. More on this in the article Identifying dual-use items.

Where errors are identified, they can often still be corrected. How this works is described in the article Correcting errors in customs declarations.

Applying for binding tariff information (BTI)

Where there is doubt, binding tariff information (BTI) under Art. 33 UCC provides legal certainty. In it, the customs administration determines how a specifically described product is to be classified.

• Application: It is submitted electronically via the EU Trader Portal; in Germany, access is via the Zoll-Portal with a company account and an ELSTER certificate. It must be accompanied by a precise description of the goods, where appropriate samples, photographs, data sheets and a reasoned classification proposal.
• Duration: The authority is to decide within 120 days of acceptance of the application. The acceptance check itself takes up to 30 days, or up to 60 if further documents are requested. From submission to decision you should therefore rather plan for half a year.
• Binding effect: BTI is valid for three years throughout the EU. It binds the customs authorities in relation to the holder and the holder in relation to the authorities, even if a different number would be more favourable.
• Costs: Issuance is in principle free of charge. Costs for analyses, expert reports or the return of samples may be charged.
• Limits: BTI applies only to the goods described and only to the holder. It ceases to be valid or may be revoked if the law changes, for example through a new classification regulation, a judgment or an amendment to the nomenclature (Art. 34 UCC). For contracts already concluded, extended use of up to six months is then usually possible, to be applied for within 30 days. Of all things, loss of validity due to an amendment to the nomenclature is excluded.

The last point deserves attention. On 1 January 2028, with the new HS edition, part of the stock of BTI decisions automatically ceases to be valid. The three years may therefore in practice end earlier, and because precisely this case is excluded from extended use, there is no transition period for ongoing contracts.

What changes with the new Customs Code

Regulation (EU) 2026/2108 entered into force on 20 September 2026. From 21 September 2027, Art. 33 and 34 UCC will be replaced by Art. 15 and 16 of the new Regulation. Period of validity, time limit for decision and extended use remain unchanged.

What is new, however, is a third type of binding information. Alongside BTI and binding origin information, there will in future be binding customs valuation information. For companies with royalties, assists or intra-group transfer prices, this is probably the most important innovation, because until now the customs value could not be clarified bindingly in advance. However, the holder can rely on it only as long as the circumstances relevant to the customs value correspond in every respect to those of the decision. More on this in the article on the EU customs reform.

How to proceed

1. Understand the product. Clarify material, function, intended use and presentation with engineering and purchasing before searching the tariff.
2. Classify methodically. Work through the GIR in their order and consult Explanatory Notes, classification regulations and comparable BTI.
3. Record the reasoning. In the item master, store a brief justification alongside the number, together with the sources used, the date and the person responsible. In a customs audit, a comprehensible justification is worth a great deal.
4. Review regularly. At the turn of the year, compare the item master with the new CN and review numbers again when products change. For the 2028 HS changeover, the work begins as early as 2027.
5. Secure doubtful cases. For high-turnover goods or large differences in duty rates, BTI is worthwhile. Preparing the application carefully is often decisive in the individual case, because the description later determines the scope of the binding effect.

How tariff classification fits into a control system is shown in the article Customs compliance system in the company.