Jurisdiction(s):
United Kingdom

Tariff classification under the Harmonised System: step-by-step guidance on notes, headings, subheadings and the General Rules of Interpretation, plus CN/TARIC extensions

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note offers practical direction on classifying products under the Harmonised System nomenclature. It sets out guidance across sections, chapters, headings and sub-headings, and explains the general rules for interpreting the Harmonised System nomenclature. It also supplies step-by-step guidance for classifying a product with clarity.

Introduction

All goods are classified. Each good is assigned a classification, commonly called a customs or tariff classification. Every item is classified using the Harmonised System (HS) nomenclature code. The HS code, defined by the World Customs Organisation (WCO), enables uniform classification of goods. This consistency allows all World Trade Organisation (WTO) Member States—around 184—and some non-Members to trade on the same basis. It facilitates trade because all goods are categorised uniformly under the same rules. This ensures, for instance, that a fresh peach (HS 080930) is not treated as a preserved peach (HS 200870).

This is important because a product’s tariff classification ultimately determines:

the relevant customs duty payable on importation
the application of any import or export control
the application of any prohibitions or restrictions (such as licences or authorisations)...

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Web page updated on 22/05/2026

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