PL: System Zharmonizowany | DE: Harmonisiertes System
Definition
The Harmonized Commodity Description and Coding System (HS) is an international standard for classifying goods in international trade, developed and maintained by the World Customs Organization (WCO). It entered into force on January 1, 1988, under the International Convention on the Harmonized System of 1983.
The HS comprises approximately 5,600 commodity groups identified by six-digit codes, divided into 21 sections, 97 chapters, about 1,200 four-digit headings, and about 5,600 six-digit subheadings. The system is updated every 5 years — the latest version (HS 2022) has been in effect since January 1, 2022. The next update (HS 2027) will take effect on January 1, 2027.
The HS is used by over 200 countries and territories, covering more than 98% of international merchandise trade. It serves not only for customs classification but also for compiling trade statistics, negotiating trade agreements, monitoring controlled goods, and economic analysis. Each country may extend HS codes with additional digits for national purposes — the EU does so through the Combined Nomenclature (CN) and TARIC.
The HS comprises approximately 5,600 commodity groups identified by six-digit codes, divided into 21 sections, 97 chapters, about 1,200 four-digit headings, and about 5,600 six-digit subheadings. The system is updated every 5 years — the latest version (HS 2022) has been in effect since January 1, 2022. The next update (HS 2027) will take effect on January 1, 2027.
The HS is used by over 200 countries and territories, covering more than 98% of international merchandise trade. It serves not only for customs classification but also for compiling trade statistics, negotiating trade agreements, monitoring controlled goods, and economic analysis. Each country may extend HS codes with additional digits for national purposes — the EU does so through the Combined Nomenclature (CN) and TARIC.
Legal Basis
Międzynarodowa Konwencja HS (1983, WCO)