HS code, CN code and TARIC code: what is the difference?

Last updated 27 September 2026

HS, CN and TARIC codes belong to one classification hierarchy, but they answer different questions. The first six digits identify goods at international level, the EU adds two CN digits, and TARIC adds two more digits so EU tariff and trade measures can be applied.

The short answer

Use the HS level to describe goods internationally, the current eight-digit CN code to classify them in the EU, and the ten-digit TARIC code plus origin and declaration date to inspect EU import measures. A code is not complete customs treatment on its own. Conditions, additional codes and supporting-document codes can still change the result.

HS, CN and TARIC compared

Level	Digits	Maintained by	Main use in an EU import
HS subheading	6	World Customs Organization	International product classification and the base for national tariffs
CN code	8	European Union	EU tariff classification, conventional duty and trade statistics
TARIC code	10	European Commission	Connects the classification to EU tariff, agricultural and trade-policy measures
National extension	Varies	Member State	National taxes or other national declaration requirements where used

What is an HS code?

The Harmonized System is the international product nomenclature developed by the World Customs Organization. The WCO describes the HS as a legal and logical structure of more than 5,000 commodity groups, each identified by a six-digit code and supported by classification rules. More than 200 countries and economies use it as the base for customs tariffs and trade statistics.

The digits become more specific as they progress. The first two identify the chapter, four identify the heading and six identify the HS subheading. Countries can create subdivisions beyond those six digits. That is why a supplier's six-digit HS code may be a useful lead but is not necessarily enough for an EU declaration.

What is a CN code?

The Combined Nomenclature develops the HS for the EU. Each CN subheading has eight digits, a description and a duty rate, plus a supplementary unit where relevant. It also contains the General Rules for interpretation, section and chapter notes, EU additional notes and tariff annexes. Those legal texts are part of classification work, not optional reading after a keyword search.

The CN is updated annually. The 2026 Combined Nomenclature is in Commission Implementing Regulation (EU) 2025/1926 and applies from 1 January 2026. A code copied from a previous declaration may therefore be obsolete even when the product has not changed. The Commission'sCombined Nomenclature guide explains the structure and publishes the current legal links.

What is a TARIC code?

TARIC is the Integrated Tariff of the European Union. The ninth and tenth digits identify TARIC subdivisions created below the eight-digit CN level. If there is no further subdivision, those positions may be zeros. The legal basis is Council Regulation (EEC) No 2658/87, which requires the Commission to build TARIC on the CN and include the information needed to implement relevant EU measures.

TARIC is also the name commonly used for the Commission's searchable database. According to the Commission TARIC overview, its data is transmitted daily to national customs administrations. A saved lookup therefore needs a reference date. A rate viewed today cannot automatically be used to review an entry accepted last year.

What TARIC contains, and what it leaves out

TARIC brings far more than the ordinary third-country duty into one place. Depending on the goods, origin, destination and date, it can show:

tariff preferences, customs unions, suspensions and tariff quotas;
agricultural components, additional duties and standard values;
anti-dumping, countervailing and safeguard measures;
import or export prohibitions, restrictions and surveillance;
additional codes, supplementary units and EU supporting-document codes.

TARIC does not contain national VAT or excise rates. It also does not prove that a product was classified correctly, that preferential origin is supported, that a quota is available at acceptance, or that the required licence or certificate is valid. Those conclusions depend on the product facts, transaction facts, evidence and, where relevant, national systems.

For a declaration review, record the code, reference date and evidence in the free audit worksheet. It keeps classification questions separate from missing documents and possible payment differences.

How to look up a TARIC code safely

Define the product. Record its material, composition, function, manufacturing stage, dimensions, packaging and condition at import. Use technical sheets, drawings and photographs where useful.
Classify before pricing. Work through the General Rules for interpretation and the relevant section, chapter and subheading notes. Search tools and previous entries help locate candidates; they do not replace the legal reasoning.
Use the correct date. Select the declaration acceptance date for a historic review, or the expected import date for planning. Recheck on filing if the measure can change.
Enter the actual origin and destination. Country choice can change preferences, sanctions, trade defence and control measures. Shipping country is not necessarily customs origin.
Open every relevant measure. Read footnotes, conditions, exclusions, additional codes and linked regulations. A lower rate may require origin proof, a quota order number or prescribed invoice text.
Save the result. Keep the code, date, origin, measure, legal basis, evidence and reviewer together. A screenshot without the inputs is difficult to reproduce later.

Start with the official TARIC consultation database. The Commission's tariff-classification hub also links to CLASS, classification regulations, explanatory notes, case law and the public Binding Tariff Information database.

Worked example: cocoa powder at three code levels

Consider cocoa powder containing added sweetener, with no sucrose or less than 5% sucrose by weight. This is the example used on the Commission's Combined Nomenclature page. At HS level, it sits under subheading 1806 10. The EU description is more specific at CN code 1806 10 15. The valid ten-digit TARIC leaf used for the dated illustration is 1806 10 15 00.

A general-origin TARIC query for 2 September 2026 returned an 8% third-country duty. It also returned separate entries for organic-product import control, the conditional low-value consignment duty and additional duties connected with Russia or Belarus. That does not mean all four apply to one shipment.

The importer must now add the transaction facts. If the label refers to organic production, the organic-control condition and certificate code need review. If the consignment falls within the low-value rules, that measure needs review. The actual country of origin must replace the general-origin selection so any preference or country-specific measure appears. Each possible relief or control then needs its own evidence.

The worked result is therefore not simply “1806101500 at 8%.” It is a dated classification plus a measure file: product specification, code reasoning, origin, value, procedure, any supporting-document codes and a record of why conditional measures do or do not apply. That is the level of detail a later customs review can follow.

When Binding Tariff Information is worth considering

If the classification is uncertain, recurring or financially material, consider a Binding Tariff Information decision. A BTI is a legal classification decision issued by a Member State customs authority. The Commission says it is generally valid for three years throughout the EU and binds both customs administrations and the holder. It is not retroactive, and the holder must use it for the covered goods.

A BTI can cease to be valid or be revoked before three years when the nomenclature or legal interpretation changes. Accurate, complete product information is essential because a decision based on inaccurate or incomplete application data can be annulled. See the Commission'sBTI guidance and public database.

Short FAQ

Is a TARIC code the same as an HS code?
No. The HS stops at six digits. A TARIC code used for an EU measure has ten digits and builds on the eight-digit CN code.

Can I use the code supplied by my manufacturer?
Use it as a lead, then verify it against the imported product and current EU nomenclature. The supplier may be using another country's extension.

Does TARIC show import VAT?
No. TARIC does not contain national VAT or excise rates. Check the rules and systems of the Member State of import.

How often should a TARIC result be checked?
Check it for the relevant declaration date. For planned imports, recheck near filing because TARIC data is updated daily and measures can start, end or change.

Does a zero duty rate mean there are no customs requirements?
No. Classification can trigger licences, prohibitions, certificates, surveillance or statistical requirements even where customs duty is zero.

Primary sources and official tools

The worked example is dated and illustrative. Classify the actual goods and confirm TARIC measures for the real origin, destination and declaration date. This guide is general information, not legal, customs or tax advice.