Tariff Heading: appoints the code and name (or wording) of the goods in the nomenclature of the customs tariff. It states in subheadings.
These heading and subheadings are made up:
- For the tariff heading, the first 4 digits. These headings are determined globally by the world customs organization (WCO) for its member states.
- For the subheading, the next digits.
The subheadings are determined by the WCO (5th and 6th digits) and by the European Union (from the 7th to the 10th digits) for its member states.
The declarations lodged during customs clearance mention the ten-digit subheading for each product.
Example (EU’s Common Customs Tariff) :
Screenshot from Custom Bridge’s customs classification solution
Zeros are added to these subheadings to give 10 digits, in the absence of a more pointed subdivision, as in the case above.
For instance, for the customs clearance of copper bars, rods and profiles of refined copper (740710), the following code must be used:
74 07 10 00 00
