HS Code and Customs Duties: A 2026 Guide for Importers

An HS code is a standard number that classifies a product for customs. The first six digits are the same in more than 200 countries and economies. Each country may add further digits for its own tariff and statistics. The code matters because customs uses it to decide which duty rate, permits and rules apply to your goods.

This guide is for importers, exporters and agents who ship to or from Iran. It explains how the HS code is built, how national extensions differ and how to find the right code before the truck leaves. It is general information. Tariffs and rules change, so confirm current rates with the customs administration of the country concerned.

What the HS code is and how it is built

The Harmonized System (HS) is an international product nomenclature maintained by the World Customs Organization (WCO). According to the WCO, each commodity group is identified by a six-digit code, and the system covers more than 5,000 groups. It classifies over 98% of merchandise in international trade. You can read the official overview on the WCO page about the Harmonized System.

The six digits have a clear structure:

• Digits 1–2: the chapter, for example a broad group such as fruit or machinery.
• Digits 3–4: the heading inside that chapter.
• Digits 5–6: the subheading, the most detailed international level.

The WCO updates the system every five to six years. The current edition is HS 2022. The next edition, HS 2028, is set to enter into force on 1 January 2028. When an edition changes, some codes are split, merged or renumbered. Use the edition that your customs office applies on the date of import.

National extensions: the digits after the sixth

Countries use the six HS digits as a base and add their own. That is why the same product can have codes of different length in different markets. The table shows examples.

The European Commission describes the Combined Nomenclature as an eight-digit system built on the HS. Turkey's Ministry of Trade describes its 12-digit GTİP in the same way. For the EAEU, the ten-digit TN VED code starts with the same six digits as the HS.

The Iranian tariff and IRICA

Iran applies a national tariff built on the HS. Tariff reference sources describe it as an eight-digit national extension of the six-digit HS. We could not confirm the exact structure on an official English page, so treat the number of digits as a general guide. The Islamic Republic of Iran Customs Administration (IRICA) is the body to ask. Its site is www.irica.ir.

Duty rates and other import charges in Iran are set by national regulations and are updated from time to time. Do not rely on an old table or on a figure from another exporter. Ask IRICA or your customs broker for the current rate for your eight-digit code. If you also need export-side papers, read our article on the certificate of origin and phytosanitary certificate.

How the HS code affects customs duties

The HS code is the key to the tariff. In most systems the duty is a percentage of the customs value of the goods, though some tariffs use other bases. Several factors work together:

• The tariff line for the full national code.
• The customs value, which is influenced by the sales price and the delivery terms.
• The origin of the goods, which may open a preferential rate under a trade agreement.
• Other taxes, such as VAT, that are charged next to duty.
• Any permit or standard that is tied to the code.

The delivery term changes who pays what and where costs are counted. Our guide to Incoterms 2020 shows how this works. A wrong code can mean a wrong duty, extra checks or a delayed release. We do not quote rates here because they depend on the country, the date and the product.

How to find the right HS code

1. Describe the product precisely: material, use, form and composition.
2. Ask the manufacturer for the code they use and for technical sheets.
3. Find the chapter and heading in the tariff of the importing country.
4. Read the section and chapter notes. They often decide close cases.
5. Compare the result with the supplier's invoice and with past shipments.
6. If unsure, ask customs for a binding ruling before you ship.

Binding rulings exist in many countries. Turkey, for example, issues Binding Tariff Information free of charge, and it is valid for six years for identical goods. Check whether the importing country offers a similar service.

Common mistakes

• Copying a code from a similar product without checking the notes.
• Using different codes on the invoice and the packing list.
• Applying an old edition after an HS update.
• Assuming the exporter's national code is valid in the importing country.
• Describing goods too vaguely on the commercial invoice.

Our customs coordination page explains how we support document checks. The articles freight glossary and international freight from Iran give wider background.

Frequently asked questions

How many digits does an HS code have?

Six digits are international. Countries add more for their own tariffs, so a full national code can have eight, ten or twelve digits.

Is the HS code the same as the customs tariff number?

The HS code is the first part of the tariff number. The full tariff number includes national digits that decide the duty line.

Who decides the final code?

The customs authority of the importing country. Your supplier or broker can propose a code, but customs makes the final decision.

Where can I check the duty rate?

In the official tariff of the importing country. For Iran, start with IRICA. Rates change, so confirm them before you quote a landed cost.

Ask for a quote with the right code

Royan Logistic is a Tehran-based forwarder offering international freight and customs coordination. Send your product description, HS code if you have it, route and volume through our quote form, and we will plan the shipment around your documents.

Updated: October 11, 2026