In brief
The customs tariff number assigns goods to a heading in the customs tariff and determines the duty rate, import charges and possible restrictions.
Contents
What is Customs tariff number?
The basis is the World Customs Organization's Harmonized System (HS), which classifies goods uniformly worldwide using six digits. The EU extends this to eight digits in the Combined Nomenclature; this commodity code is used, among other things, for exports and in foreign trade statistics. For imports into the EU, further digits are added in TARIC, and in Germany an eleven-digit code number is stated in the import declaration.
Classification follows fixed rules of interpretation and is based on the nature and intended use of the goods. For machine parts it is not always clear-cut: a part may have to be classified as a specific machine part or as a general product, such as a bearing, valve or seal. Legal certainty is provided by binding tariff information (BTI) from the German customs administration.
The customs tariff number determines the customs duty rate, import VAT, possible anti-dumping duties, licensing requirements and preferential treatment. Incorrect classification can lead to back payments and delays.
In practice: maintenance and procurement
The customs tariff number describes a product group, not a specific component, and does not replace a manufacturer part number. Both details should be kept separately in master data and quotations to avoid confusion.
Synonyms and abbreviations: HS code · commodity code · CN code · TARIC code · tariff code
Frequently asked questions
How do you find the correct customs tariff number for a spare part?
One starting point is the German customs administration's electronic customs tariff, in which headings can be searched by keyword and chapter. Information from the manufacturer, who has often already determined the number for its own exports, is also helpful. Decisive, however, are the General Rules for the Interpretation of the Nomenclature. In case of doubt, the customs authorities provide binding information.
What is binding tariff information?
Binding tariff information (BTI) is a decision by the customs authorities on the classification of a specific product. It is issued on application, binds the customs authorities throughout the EU in respect of the holder and is valid for a limited period. It is particularly useful for recurring imports where classification is disputed or relevant to duties.
Do spare parts have the same customs tariff number as the machine?
Not necessarily. Parts that have their own heading in the customs tariff are classified there, even if they are intended for a particular machine. Rolling bearings, for example, fall under their own heading, as do many valves, motors and pumps. Only parts without their own heading are classified as parts of the machine concerned. In an individual case, the information provided by the customs authorities is binding.