HS, CN and TARIC: what the digits mean

The classification system builds up in layers. Understanding the structure helps you use the right database for the right purpose.

6 digitsHS code — global, defined by the World Customs Organization. Used in trade documentation worldwide.
8 digitsCN code (Combined Nomenclature) — EU-specific extension. Used for Intrastat reporting and EU customs declarations.
10 digitsTARIC code — the EU's full code. Applies specific EU measures: anti-dumping duties, quotas, suspensions. This is the one that matters for imports into Spain.

When your supplier puts a code on the commercial invoice, it is usually the 6-digit HS code. You need to extend it to 10 digits for customs clearance in Spain — and confirm that the classification is correct for the EU, since the same product can sometimes be classified differently in different markets.

How to find the right TARIC code

  1. Go to the EU TARIC database at ec.europa.eu/taxation_customs/dds2/taric. This is the authoritative source for EU-wide tariff information including Spain.
  2. Search by description. Enter a plain-language description of your product — what it is, what it is made of, what it is used for. The system returns matching codes to browse.
  3. Navigate the classification tree. Start from the chapter (2 digits), then heading (4), then subheading (6), then CN (8), then TARIC (10). At each level, read the legal notes — they are what determines correct classification, not just the label.
  4. Check the measures attached to the code. Once you have a 10-digit code, TARIC shows you the applicable duty rate, any preferences (trade agreements, GSP), anti-dumping measures, and any restrictions. This is where you discover if there is a problem before the goods arrive.

Spain's AEAT also has a TARIC consultation tool at aeat.es, useful for cross-checking and for understanding how the code interacts with Spanish domestic regulations. For most import queries, the EU TARIC database is the starting point.

The importer is responsible — not the supplier

This is the most common misunderstanding. Many importers assume that if their Chinese, Indian or US supplier put an HS code on the invoice, they can use it and be covered. That is not how it works.

The importer — or their customs agent acting on the importer's behalf — declares the TARIC code in the DUA (Spain's customs import declaration). If that code is wrong and customs reclassifies the goods, the importer is liable for the difference in duty, any applicable penalty and the cost of resolving the dispute while the goods sit in a customs warehouse.

The supplier's code is a starting point, not a guarantee.

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When to request a Binding Tariff Information (BTI)

A BTI is a formal written ruling from a national customs authority — in Spain, the AEAT — that confirms the correct TARIC code for a specific product. Once issued it is legally binding in all EU member states for three years.

It is worth requesting a BTI when the product is genuinely difficult to classify (borderline between two codes), when you are importing the same product repeatedly in large volumes, or when the duty difference between two possible codes is significant. The BTI process takes several months, so it is not a solution for a one-off urgent shipment — but for a recurring trade flow, it eliminates classification risk entirely.

For everything else, correct classification is a core part of what a good customs agent does. At AJ Logistics we confirm the TARIC code and the applicable duty rate before the first shipment leaves the origin country.

Frequently asked questions

HS (6 digits): global classification by the World Customs Organization. CN (8 digits): EU extension, used for Intrastat and EU customs declarations. TARIC (10 digits): the EU's full tariff database with all measures applied — anti-dumping, quotas, suspensions. For imports into Spain, the relevant code is 10-digit TARIC.
The EU TARIC database at ec.europa.eu/taxation_customs/dds2/taric is the main tool. Search by product description and navigate the classification tree. Spain's AEAT also offers a TARIC lookup. For the international 6-digit level, the WCO's HS database covers it.
The importer. The supplier's code on the invoice is a reference, not a guarantee. The importer (or their customs agent) declares the TARIC code in the DUA. If it is wrong and customs reclassifies, the importer bears the cost and any penalty.
A Binding Tariff Information is a formal ruling from customs (AEAT in Spain) confirming the correct TARIC code for a specific product. Legally binding across the EU for 3 years. Worth requesting for complex products you import regularly or where the duty difference between codes is significant. Takes several months, so not for one-off shipments.
Customs can reclassify the goods, charge back the correct duty rate and apply a penalty. Goods may be held until the dispute is resolved. Intentional misclassification to underpay duties is treated as customs fraud.
Yes — it also determines whether anti-dumping or anti-subsidy duties apply, whether an import licence or quota applies, whether preferential duty rates under trade agreements or GSP are available, and whether specific border controls (health, safety, environment) are triggered. The IVA base is also calculated on customs value plus duty, so the code indirectly affects the VAT amount too.