The three-level structure
The code system used in EU customs declarations is built from three nested levels. Each level extends the one below it with more granular product distinctions and EU-specific policy tools.
| Level | Digits | Who sets it | What it determines |
|---|---|---|---|
| HS (Harmonized System) | 6 | WCO (global) | International product classification; basis for trade statistics and tariff schedules worldwide. Used by 163 HS Convention contracting parties. |
| CN (Combined Nomenclature) | 8 | European Commission | EU Common Customs Tariff duty rates; EU trade statistics (Intrastat and Extrastat) |
| TARIC | 10 | European Commission | All trade measures applicable to an import: anti-dumping, quotas, prohibitions, CBAM, EUDR, tariff suspensions |
The digits are additive. The first 6 digits of a TARIC code are always the HS code. Digits 7 and 8 are the CN subdivision. Digits 9 and 10 are the TARIC subdivision. A code of 7208 51 20 00 breaks down as: heading 7208 (flat-rolled products of iron or non-alloy steel, hot-rolled), HS subheading 7208 51 (of a thickness of 4.75 mm or more), CN code 7208 51 20 (of a thickness of 4.75 mm or more but not exceeding 10 mm), TARIC 7208 51 20 00 (no further TARIC subdivision in this case).
What the HS 6-digit code is actually for
The HS 6-digit code is the internationally portable reference. It allows any country using the HS to identify the same product category, regardless of what their national tariff schedule looks like above 6 digits. When a supplier provides a commodity code, it is typically the HS 6-digit code used in their export country.
The HS 6-digit code is not what you declare on an EU customs declaration. You declare the 10-digit TARIC code. Using only 6 digits is a technical error in the declaration, and Dutch Customs systems will reject or flag the declaration. More importantly, stopping at 6 digits means you have not identified which CN subheading and TARIC subdivision apply, which means you do not know which trade measures, duty rates, or additional requirements are attached to your specific goods.
What the CN 8-digit code determines
The Combined Nomenclature, established by Council Regulation (EEC) No 2658/87, sets the EU's common customs tariff rates at the 8-digit level. The standard (MFN) duty rate is attached here. The CN is updated annually, with the new version published in the Official Journal each October or November and taking effect 1 January of the following year.
The CN 8-digit code is also used for EU trade statistics. Intrastat declarations (movements between EU member states) use CN 8-digit codes. Extrastat declarations (imports from and exports to non-EU countries) use the full 10-digit TARIC code. Trade statistics analysts and trade policy decisions use the CN as the operational data standard.
What the 10-digit TARIC adds
The TARIC (Tarif Intégré Communautaire) is the integrated EU tariff. It adds measures on top of the CN 8-digit structure. These measures are attached at the 10-digit level and may vary by the 9th and 10th digit, meaning that two products sharing the same CN 8-digit code can face completely different treatment depending on the TARIC subdivision.
Measures attached at the TARIC level include anti-dumping and countervailing duties (often with country-of-origin specificity), tariff rate quotas, import and export restrictions, CITES-related permits, CBAM coverage, EUDR due diligence requirements, and tariff suspensions that reduce the MFN rate for specific industrial inputs. None of these are visible from the 8-digit CN code alone. The only authoritative source is the TARIC database, which is updated daily by the Commission.
Practical implications for importers
Three practical errors follow from confusing these levels. The first is using a supplier's HS 6-digit code on an EU declaration without completing the analysis to the 10-digit TARIC level. This leaves you unaware of whether the goods are subject to anti-dumping duties, trade measures, or additional licensing requirements.
The second is assuming that the same 8-digit CN code carries the same duty treatment regardless of origin. Anti-dumping duties are TARIC-level measures that are typically origin-specific. Two shipments of the same product, one from a country with anti-dumping measures and one without, will have different effective duty rates even though they share the same CN code.
The third is looking up duty rates in a static reference rather than the live TARIC database. Tariff suspensions, quota openings, and trade measure changes happen throughout the year and are reflected immediately in TARIC. A printed tariff schedule from six months ago is unreliable.
For a detailed guide to the full classification framework and how to determine the correct code, see our article on HS code classification for EU importers. For the consequences of using the wrong code, see our article on misclassification penalties and corrections.