PL: Numer taryfowy | DE: Zolltarifnummer
Definition
A tariff number is an eleven-digit code used in Poland for precise identification of goods in customs declarations (SAD/AIS). It consists of: the HS code (6 digits), the CN extension (digits 7-8), the TARIC extension (digits 9-10), and a single-digit national extension (digit 11) identifying national measures — primarily the VAT rate and excise duty.
The structure of a tariff number using the example 0901 11 00 00 0: HS (0901 11) + CN (00) + TARIC (00) + national (0). The eleventh digit allows distinction between goods that, despite having the same TARIC code, are subject to different taxation in Poland — e.g., different VAT rates (23%, 8%, 5%, 0%) or excise duty obligations.
The tariff number is required in every import and export declaration in Poland. The current list of tariff numbers is published in the ISZTAR system of the Ministry of Finance and on the Celna24.pl platform.
The structure of a tariff number using the example 0901 11 00 00 0: HS (0901 11) + CN (00) + TARIC (00) + national (0). The eleventh digit allows distinction between goods that, despite having the same TARIC code, are subject to different taxation in Poland — e.g., different VAT rates (23%, 8%, 5%, 0%) or excise duty obligations.
The tariff number is required in every import and export declaration in Poland. The current list of tariff numbers is published in the ISZTAR system of the Ministry of Finance and on the Celna24.pl platform.