Why Are the HS Codes Used for Export Customs Declaration and
2025-06-12 15:42
HS Code (Harmonized System Code), also known as the "Harmonized Commodity Description and Coding System," is established by the World Customs Organization (WCO) and consists of 22 categories and 98 chapters.
Key Features of HS Codes:
1. Global Uniformity in the First 6 Digits
The first 6 digits are standardized worldwide, defining the basic classification of goods.
○ First 2 digits: Represent the "Chapter" (e.g., Chapter 85 for electrical machinery).
○ Next 2 digits: Represent the "Heading" (e.g., 8509 for household appliances).
○ Last 2 digits: Represent the "Subheading" (e.g., 850940 for juicers).
2. National Extensions Beyond 6 Digits
Countries extend the code beyond 6 digits to meet domestic regulatory needs:
○ China: Uses 10-digit codes (e.g., 8509401000). Digits 7–8 denote subcategories, while 9–10 are for supervision and statistics.
○ United States: Employs 10-digit HTS (Harmonized Tariff Schedule) codes (e.g., 8509.40.0030).
○ European Union: Uses 8-digit codes, with some member states further subdividing.
Application Scenarios for Export:
1. Export Customs Declaration: Exporters must fill in the HS code to determine classification, tariff rates, and regulatory requirements.
2. Certificate of Origin: Ensures eligibility for preferential tariff rates under trade agreements.
3. International Client Communication: Clarifies product descriptions to avoid tariff disputes.
4. Tax Calculation: Directly impacts import/export tariffs and VAT refunds.
5. Inspection & Quarantine: Determines compliance with safety or environmental standards.
Differences Between Export and Imoprt HS Codes:
· Export Country (e.g., China): Uses domestic HS codes for tax refunds and regulatory compliance.
· Import Country (e.g., USA): Requires local HS codes (e.g., HTS codes) for customs clearance.
o Example: A juicer exported from China uses "8509401000" for customs declaration, while the same product entering the U.S. uses "8509.40.0030" for import clearance.
How to Find the Correct HS Code:
1. Official Resources
o WCO Database: Provides global HS code directories searchable by code or keyword.
o National Customs Portals:
○ China: Customs General Administration (CGA) Tax Rate Query System.
○ U.S.: HTSUS database (https://hts.usitc.gov).
2. Online Tools
o Global Platforms: some online tools offer cross-border HS code searches and trade data analysis.
o Trade Data Platforms: Analyze export/import trends and competitor codes.
3. Professional Assistance
○ Consult customs brokers or trade consultants for complex classifications.
○ Verify codes with clients and local customs authorities to minimize delays or penalties.
Note: While tools provide guidance, final approval rests with customs authorities. Always validate codes using official channels.