How a commodity code is built

An EU commodity code is built in layers. The first six digits are the Harmonized System subheading, used by more than 200 countries and economies [1]. Digits seven and eight are the Combined Nomenclature (CN) subheading, which carries the EU duty rate [2]. Digits nine and ten are the TARIC code, where the EU's own measures sit, such as anti-dumping duties, tariff suspensions and quotas [3] [4]. Germany's import declaration always takes eleven digits, the eleventh for national purposes [4]. In the Netherlands the TARIC code is ten digits, and additional codes follow it where a measure needs them [6].

The layers, digit by digit

Take a porcelain dinner plate through the 2026 Combined Nomenclature [8]. The first six digits are set by the World Customs Organization, the rest by the EU [4]:

The same layers appear as separate fields in the formats EU law sets for a customs declaration: data element 18 09 splits the commodity code into a Harmonized System subheading of six characters, a CN code of two, a TARIC code of two, a TARIC additional code of four and a national additional code of up to four [9].

Six digits from the Harmonized System

The World Customs Organization describes the Harmonized System as more than 5,000 commodity groups, each identified by a six digit code, used by more than 200 countries and economies as the basis of their customs tariffs, and covering over 98% of the merchandise in international trade [1]. Its official interpretation is given in the WCO's Explanatory Notes [1]. A supplier outside the EU that quotes "HS code 691110" is quoting this layer, so its code can at most indicate the first six digits.

Two digits for the EU: the Combined Nomenclature

Each CN code has eight digits, a description, a duty rate and, where relevant, a supplementary unit [2]. The CN is updated every year and published as a stand-alone regulation [2]: the 2026 version is Implementing Regulation (EU) 2025/1926, applicable from 1 January 2026 [8]. Dutch customs counts 9,700 goods codes in the Combined Nomenclature [7].

Classification follows the General Rules for the Interpretation of the Combined Nomenclature. The first of them sets the order of reading: the titles of sections, chapters and sub-chapters are for ease of reference only, and for legal purposes classification is determined by the terms of the headings and any relative section or chapter notes [8]. The CN's own explanatory notes help interpret it but are not legally binding [2].

Two more for TARIC

TARIC is the EU's database of the measures attached to the tariff: third country duties, tariff preferences, suspensions, quotas, anti-dumping and countervailing duties, prohibitions and restrictions, and more [3]. It is sent to the national administrations every day, and it does not contain national levies such as VAT or excise rates [3].

Germany: eleven digits in ATLAS

German customs is explicit: an import declaration always takes the 11 digit code, an export declaration only the 8 digit commodity code [4]. Digits one to six are the Harmonized System, seven and eight the Combined Nomenclature, nine and ten TARIC, and the eleventh digit is used for national purposes, for example to code the import VAT rate or national prohibitions and restrictions [4]. For some agricultural and excise goods, the eleven digits are extended by four digit additional codes [4]. The German customs guidance for 2026 tells the declarant to add a TARIC additional code when the electronic tariff, EZT-online, shows one in its import measures, and a second when it shows a second [5].

The Netherlands: ten digits in DMS

The Dutch customs handbook gives the TARIC code as ten digits in total, extended where several measures apply by two additional codes of at most four digits each; the Dutch user tariff, the Gebruikstarief, can add national codes of two times two digits [6]. DMS is linked to the Dutch tariff system, DTV, which checks that the goods code in a declaration is correct and exists [12]; in the Dutch tariff lookup, an import code is entered with ten digits and an export code with eight [10]. The handbook also notes that the Gebruikstarief itself is not legally binding, though it is an important aid to reading the measures [6].

Why the last digits move

The CN changes every year [2], and TARIC data is sent to the national administrations every day [3]. Import duty is calculated on the rules applicable when the customs debt is incurred [11], and for release for free circulation that is the moment the customs declaration is accepted [11]. A code that was right for last year's shipment of the same plate is worth checking again against the tariff on the day of the declaration.

For goods whose code is genuinely uncertain, see using binding tariff information as a reference, and for a specific case, ask the customs authority.

Athren prepares the case from the shipment email and proposes a code for clear lines; your declarant checks what is open and files it. Athren files nothing.