Tariff Classification
Tariff classificationArt. 57 – Regulation (EU) No 952/2013 (UCC); Council Regulation (EEC) No 2658/87
PL: Klasyfikacja taryfowa | DE: Tarifliche Einreihung
Definition
Tariff classification is the process of determining the correct CN/TARIC code for goods based on their objective characteristics and properties. It is one of the most important elements of customs clearance, as the classification result determines the duty rate, VAT rate, licensing requirements, and application of market protection measures.
Classification is carried out according to the six General Interpretive Rules (GIR), supplemented by section, chapter, and subheading notes. Rule 1 states that classification shall be determined by the terms of the headings and section/chapter notes. Rules 2-6 resolve special cases: incomplete goods, mixtures, sets, goods classified by function or material.
In practice, tariff classification requires thorough knowledge of the product (material, composition, function, intended use), analysis of relevant section and chapter notes, and familiarity with case law (BTI decisions, WCO rulings, HS Explanatory Notes). In case of doubt, a trader can apply for a Binding Tariff Information (BTI) or use the AI classification service on the Celna24 platform.
Classification is carried out according to the six General Interpretive Rules (GIR), supplemented by section, chapter, and subheading notes. Rule 1 states that classification shall be determined by the terms of the headings and section/chapter notes. Rules 2-6 resolve special cases: incomplete goods, mixtures, sets, goods classified by function or material.
In practice, tariff classification requires thorough knowledge of the product (material, composition, function, intended use), analysis of relevant section and chapter notes, and familiarity with case law (BTI decisions, WCO rulings, HS Explanatory Notes). In case of doubt, a trader can apply for a Binding Tariff Information (BTI) or use the AI classification service on the Celna24 platform.