Resources · Customs practice
How to find and classify an HS code: one code decides the duty rate, certification and whether goods can be imported
The structure of HS codes, how Chinese and African tariff codes correspond, the basic classification method, and the consequences of misclassification.
About 2 min readContent checked on
The first 6 digits of an HS code are international; each country extends them to 8 or 10 digits. China's export code and the destination's import code usually share the first 6 digits, but the later digits and the duty rates differ. Classify by material, use and degree of processing; misclassification can lead to back duties, fines or the goods being treated as prohibited imports.
Information updated: 2026-10-03
HS code structure
| Digits | Meaning | Example (LED bulb) |
|---|---|---|
| First 2 | Chapter | 85 Electrical machinery and equipment |
| First 4 | Heading | 8539 Electric lamps and tubes |
| First 6 | Subheading (international) | 8539.52 LED lamps |
| Further digits | National subdivisions | China 10 digits, Nigeria and Ghana 10 digits, East African Community 8 digits |
How to classify
- Describe the product clearly: name, material, use, how it works, whether it's a set.
- Use the section and chapter notes of the tariff to decide the chapter.
- Within the chapter, find the heading whose wording fits best.
- Multi-function products or sets are classified by their main characteristic or main function.
- If unsure, apply to customs for an advance ruling or ask a customs broker to confirm.
Consequences of misclassification
- Different duty rates: goods put under a lower-rate code must pay the difference once found, and may be fined.
- Different certification requirements: different codes may carry different certification or licence requirements.
- Import restrictions: some codes are prohibited or restricted in the destination country.