PL: Kod HS | DE: HS-Code
Definition
The HS code (Harmonized System) is a six-digit international goods classification system developed and administered by the World Customs Organization (WCO), headquartered in Brussels. The system is used by over 200 countries and territories, covering more than 98% of world merchandise trade.
The HS code structure is hierarchical: the first 2 digits denote the chapter (e.g., 01 — Live animals), 4 digits — the heading (e.g., 0101 — Horses, asses), 6 digits — the subheading (e.g., 0101.21 — Purebred breeding horses). The system comprises 21 sections, 97 chapters, and approximately 5,600 six-digit subheadings. It is updated every 5 years by the WCO Customs Cooperation Council.
The HS code forms the basis for extended regional and national systems — in the EU it is extended to 8 digits (CN code) and 10 digits (TARIC). Correct determination of the HS code is the first step in tariff classification and conditions access to preferential duty rates under free trade agreements. Interpretation of the HS code is governed by the General Interpretive Rules (GIR).
The HS code structure is hierarchical: the first 2 digits denote the chapter (e.g., 01 — Live animals), 4 digits — the heading (e.g., 0101 — Horses, asses), 6 digits — the subheading (e.g., 0101.21 — Purebred breeding horses). The system comprises 21 sections, 97 chapters, and approximately 5,600 six-digit subheadings. It is updated every 5 years by the WCO Customs Cooperation Council.
The HS code forms the basis for extended regional and national systems — in the EU it is extended to 8 digits (CN code) and 10 digits (TARIC). Correct determination of the HS code is the first step in tariff classification and conditions access to preferential duty rates under free trade agreements. Interpretation of the HS code is governed by the General Interpretive Rules (GIR).
Legal Basis
Międzynarodowa Konwencja w sprawie Zharmonizowanego Systemu (HS Convention, 1983)