HS, CN and TARIC in two minutes
- HS (6 digits): the World Customs Organization's Harmonized System, the common base.
- CN (8 digits): the EU Combined Nomenclature, which sets the common customs tariff.
- TARIC (10 digits): the EU database adding suspensions, quotas, preferences, anti-dumping and restrictions.
A trade name is not enough to classify: what counts is the material, the function, how the goods are presented (single part, set, dismantled machine) and the legal notes of the tariff.
Why it matters even more in the Canaries
From mainland Spain there is no duty, yet the code still decides two Canary Islands taxes:
- AIEM: its annex follows the Combined Nomenclature and sometimes covers only part of a heading. A different code can mean paying AIEM or not.
- IGIC: many rates depend on the product group. Many industrial products and basic materials are taxed at the 3% super-reduced rate; anything without its own rate falls under the 7% standard rate.
- Duty and measures: for goods from outside the EU, the code decides the duty rate, origin preferences, possible anti-dumping duties and suspensions such as those in Regulation (EU) 2021/2048 for certain capital goods and raw materials imported into the Canaries.
A wrong code can also prove costly later: customs can review declarations already cleared and claim the difference.
Binding Tariff Information (BTI)
If a product is borderline or you import it often, you can ask the Spanish Tax Agency (AEAT) for Binding Tariff Information (IAV in Spanish): an official decision on its classification, valid across the EU for three years and binding on customs and on the holder. Valid BTIs are published in the European EBTI database, which is also useful for seeing how similar products have been classified.
We help you put together the technical description, photos and data sheets the application needs.
How we handle it
- Send us your product list with data sheets.
- We propose a code for each item and explain why.
- We calculate duty, IGIC and AIEM on that basis.
- We flag borderline cases and look with you at whether a BTI is worth it.
- We apply the classification consistently in every declaration.
What we need from you
- Technical description: materials, composition, function and use
- Photos, catalogue or manufacturer's data sheet
- The code your supplier uses (a pointer only; not always correct in the EU)
- Previous invoices or declarations, if you already import the product
- Country of origin and any proof of preferential origin
Questions about tariff classification
Can I use the HS code my supplier gives me?
As a pointer, yes. The first six digits are shared by almost all countries, but the CN and TARIC add EU-specific digits, and your supplier may have classified on a different basis. We check it before using it.
Is a BTI compulsory?
No. It is voluntary and makes sense for borderline products or large volumes, where three years of certainty outweigh the effort of applying.
What if I have been using the wrong code for a while?
We go through it with you: how to get future imports right and whether past declarations should be corrected.