An HS code is the number customs uses to identify what you are importing. It decides the duty rate, the import VAT treatment in some cases, any anti-dumping duty, and which certificates or licences are required. For EU imports from China you need the full 10-digit TARIC code on the customs declaration, and getting it right before you order is one of the cheapest ways to avoid surprises at the border.
Key takeaways
- The Harmonized System (HS) is maintained by the World Customs Organization and is used by more than 200 countries and territories; its first 6 digits are the same everywhere.
- The EU adds 2 digits (Combined Nomenclature, 8 digits) and TARIC adds 2 more (10 digits) for duty measures and restrictions.
- Classification follows six General Interpretative Rules (GIRs), based on the headings and section and chapter notes, not on the product's commercial name.
- A Chinese supplier's export code is a starting point only; the EU importer is responsible for the code declared.
- A Binding Tariff Information (BTI) decision is free, binding across the EU and generally valid for three years.
- The current HS edition is HS 2022; the next edition, HS 2028, is scheduled to enter into force on 1 January 2028.
How is an HS code structured?
Take cotton knitted T-shirts as an example:
| Level | Digits | Example | Meaning |
|---|
| Section | Roman numeral | XI | Textiles and textile articles |
| Chapter | 2 | 61 | Knitted or crocheted apparel |
| Heading | 4 | 6109 | T-shirts, singlets and other vests, knitted |
| HS subheading | 6 | 6109 10 | Of cotton |
| CN code (EU) | 8 | 6109 10 00 | EU subdivision |
| TARIC code (EU) | 10 | 6109 10 00 00 | Code used on the EU import declaration |
There are 21 sections and 97 chapters (chapter 77 is reserved for future use). The 6-digit level is international, so it is also used in China, the US and the UK; the digits after it are national or regional.
Why HS codes matter for importers
- Duty rates. The rate attached to the code determines how much you pay. In the EU, cotton T-shirts typically pay 12 percent, while many electronics pay 0 percent.
- Anti-dumping and countervailing duties. These are attached to TARIC codes and Chinese origin, for example on bicycles, e-bikes and certain steel products.
- Restrictions and documents. TARIC shows whether you need licences, certificates (for example for plant or animal products), or surveillance data.
- Compliance checks. Market surveillance and customs use codes to target checks on products such as toys or electrical equipment.
- Statistics and VAT. Codes feed trade statistics and, for some goods, determine reduced VAT rates.
The 2026 EU rules for small parcels also rely on codes: the temporary 3 euro flat duty on low-value distance sales applies per tariff line, so two items with different codes in the same parcel pay 6 euros.
How to classify a product in 6 steps
- Describe the product precisely. Material and composition (for example 95 percent cotton, 5 percent elastane), function, how it works, how it is presented (set, kit, parts), and its intended use.
- Find the right chapter. Browse sections and chapters, and read the section and chapter notes, which often exclude or include specific products.
- Identify the 4-digit heading whose wording best covers the product. Classification is determined by the terms of the headings and notes, applying the General Interpretative Rules in order.
- Narrow down to 6 and 8 digits. Choose the subheading matching material, function or size, using CN explanatory notes when available.
- Look up the 10-digit TARIC code in the EU TARIC consultation tool (or RITA on douane.gouv.fr in France), selecting China as origin to see duty, anti-dumping measures and restrictions.
- Validate. Compare with BTI decisions for similar products in the EU's EBTI database, ask your customs broker, or apply for your own BTI if the duty difference is significant.
The General Interpretative Rules in brief
- GIR 1: classify by the heading texts and the section and chapter notes.
- GIR 2: incomplete or unassembled goods are classified as the finished article if they have its essential character; mixtures follow specific rules.
- GIR 3: when two headings could apply, choose the most specific description, then the material or component giving essential character, then the last heading in numerical order.
- GIR 4: goods that fit no heading go to the most similar goods.
- GIR 5: cases and packaging rules.
- GIR 6: the same logic applies at subheading level.
Common classification traps with Chinese products
| Product | Trap | Why it matters |
|---|
| Gift sets and kits | Mixed items in one box | GIR 3 essential character decides the code |
| Smart devices | Function vs material | A smart lamp may be lighting, a smart speaker may be audio equipment |
| Parts and accessories | "Parts" headings vs the finished product | Different duty rates and controls |
| Textiles | Knitted vs woven, fibre composition | Chapter 61 vs 62, rates up to 12 percent |
| Footwear | Upper and sole material | Rates vary roughly from 3 to 17 percent |
| E-bikes and scooters | Motor power, pedal assist | Anti-dumping duties on e-bikes from China |
| Plastic vs metal household items | Main material | Different chapters and rates |
Be careful with supplier invoices. Chinese exporters sometimes declare a code linked to export VAT rebates rather than the most accurate classification. The EU declarant, typically you as importer, remains responsible.
A BTI (called RTC in French) is a written classification decision issued by an EU customs authority at the request of a trader. Key points:
- Free of charge.
- Legally binding on all EU customs authorities for the holder and the described product.
- Generally valid for three years.
- Applications in France are made via the EU customs trader portal; processing can take several weeks to a few months.
- Requires a detailed description, photos, technical data and often a sample.
A BTI is worth it when a classification is unclear and the duty difference is significant, for example 0 percent vs 12 percent, or when anti-dumping duties may apply.
How to find duty rates once you have the code
After identifying your TARIC code:
- Open the EU TARIC consultation and enter the code with China as country of origin.
- Read the third-country duty and any additional duties (anti-dumping, countervailing).
- Check measures such as import controls or licences.
- Calculate duty on the CIF value, as explained in import duties and VAT from China to France.
- Feed the result into your landed cost calculation.
Who is responsible for the HS code?
The declarant on the EU import declaration is responsible for the code, together with the importer when a broker acts as direct representative. Customs can audit classifications after release and reclaim unpaid duties, generally up to three years back, with penalties in case of negligence. Keeping technical sheets, photos and your classification reasoning on file is good practice. Accurate codes will matter even more as the EU Customs Reform moves declarations to a central data hub, mandatory for e-commerce from July 2028.
How Cina helps
Suppliers listed in Cina's supplier directory can be asked for detailed technical sheets and material composition, which you need for classification. Forwarders in the freight forwarders directory often include customs brokerage and can confirm codes before shipment. The templates in Cina resources include a product specification checklist that collects the information customs expects.
Conclusion
HS codes look technical, but the logic is simple: describe the product precisely, follow the headings and notes, then confirm the 10-digit TARIC code and its measures for Chinese origin. Do it before you negotiate prices, because the code can change your landed cost by double digits. For uncertain or high-stakes products, a free BTI is the safest route. For the wider process, see how to import from China step by step and EU customs clearance for China imports.
