HS Code France: Definition, Utility, Structure & Customs Classification

The HS Code (Harmonized System) serves as the universal foundation for classifying goods in international trade. Used by customs administrations, it enables the identification of products, determination of applicable duties and taxes, and harmonization of commercial exchanges. In France, this code is part of a broader nomenclature, essential for compliance with customs regulations and the security of commercial operations.

Key Takeaways

• The HS Code (Harmonized System) is an international nomenclature used to classify goods in international trade.
• It consists of 6 universal digits, identical in all countries, enabling precise identification of a product's nature.
• The HS Code is used to determine customs duties, apply trade regulations, and produce reliable statistics on international exchanges.
• In France and the European Union, the HS Code is supplemented by more detailed classifications, notably the Combined Nomenclature (CN) and the 10-digit TARIC code.
• The TARIC code incorporates European customs duties, trade policy measures, and specific regulatory obligations.
• An incorrect HS classification can result in customs penalties, clearance delays, or tax reassessments.

What is the HS Code?

An HS code (Harmonized System), also called SH code in French, is a six digit code used by customs authorities to classify products. This allows them to identify products entering and leaving a country. Each product has a unique combination of digits used during import and export shipments.

Each product, whether raw materials, semi-finished products, or manufactured goods, is identified by a six-digit code identical in all signatory countries. This method facilitates product classification and avoids ambiguities related to linguistic differences or local trade names, thus ensuring uniform and internationally recognized classification.

What is the Purpose of the HS Code?

The HS Code plays a key role in international trade and customs procedures. Primarily, it helps customs administrations properly understand the nature of imported or exported goods.

More specifically, it serves to:

• Determine customs duties and taxes to be paid.
• Apply trade rules (quotas, restrictions, prohibitions).
• Control compliance of goods with sanitary, environmental, or safety standards.
• Establish international trade statistics, used by States and international organizations.
• Facilitate trade agreements, by harmonizing the reading of concerned products.
• Better anticipate your import costs.
• Avoid disputes and customs blockages.

How does the HS Nomenclature work in France?

The HS nomenclature (Harmonized System) is a global product-classification system used to identify traded goods. Each product is assigned a 6-digit HS code. These 6 digits are standardized internationally and are structured hierarchically (chapter, heading, subheading).

How France Uses It (HS, CN, TARIC)

France applies HS through the EU customs framework using a layered structure:

• HS code (6 digits): The international base classification.
• CN code (8 digits): The HS code plus 2 additional EU digits. This is commonly used for exports and trade statistics.
• TARIC code (10 digits): The CN code plus 2 further digits that capture EU import measures. This is commonly used for imports into the EU, including France.

Practical rule of thumb:

• Import into France from outside the EU: use the 10-digit TARIC.
• Export from France to outside the EU: use the 8-digit CN.

Example format:

• HS (6 digits): 851712
• CN (8 digits): 85171200
• TARIC (10 digits): 8517120010

Format of the HS Code

The HS Code structure is a standardized international nomenclature of 6 digits, managed by the WCO. It organizes products into 21 sections and 97 chapters (based on product nature), structured logically and hierarchically, in six digits distributed across three levels:

1. The first two digits correspond to the chapter, which groups a broad category of goods (e.g., live animals, chemical products, machinery).
2. The next two digits define the heading, specifying the type of product within the chapter.
3. The last two digits indicate the subheading, providing an additional level of detail.

For example, code 0901.21:

• 09: Coffee, tea, spices
• 01: Coffee
• 21: Roasted coffee, not decaffeinated

National Extensions: Beyond the 6 universal digits, countries add 2 to 4 additional digits to specify taxation, combined nomenclature (EU), or statistics (e.g., 8-10 digits total).

Example (EU): 1006.30 (Rice) + 21 (Specification) = 1006.30.21.

List of Most Common HS Codes in France

Certain HS Codes are particularly used in France due to the structure of its economy and trade exchanges. Among the most common are:

Cosmetics & Beauty Products [Chapter 33]

Pharmaceuticals [Chapter 30]

Wine & Beverages [Chapter 22]

Aircraft (Major Export) [Chapter 88]

Automotive [Chapter 87]

Textiles & Apparel [Chapters 61–62]

Food Products [Chapters 04 / 18 / 19]

Complete List of HS / CN / TARIC Codes

Because HS/CN/TARIC codes are maintained in official databases and updated through formal publications, the most reliable approach is to use these authoritative lookup sources (instead of copying a static “full list” that can go out of date).

How to Find the HS Code of a Product?

To find the HS code of a product, first confirm what the product is made of and what it is used for, then use official customs search tools to match it to the correct code.

1. Describe your product clearly (material, composition %, what it does, how it’s used, packaging).
2. Search in French Customs RITA (keyword or code) to identify the right line: RITA Encyclopédie
3. Validate the EU import tariff line in TARIC (duties + measures): EU TARIC Consultation
4. Cross-check for a specific destination/origin country (tariffs + requirements): Access2Markets
5. If you need the official “how it works” page from French Customs: Know your product nomenclature

How Is HS Code Classification Determined?

HS classification follows formal interpretative rules. In practice, classification depends on what the product is, what it is made of, what it does, and what gives it its essential character (especially for kits, composites, or multi-material goods).

Key interpretation logic (high level):

• Start with the wording of headings and the legal notes for sections and chapters.
• Consider rules for incomplete goods and mixtures/composite goods.
• If more than one heading seems possible, apply tie-break logic such as “most specific description” and “essential character.”

HS Code vs Tariff Code (TARIC) vs Customs Code

HS terms are often used interchangeably in day-to-day trade, but in the EU they follow a stepped structure by digit length: HS (6 digits) forms the base, CN (8 digits) adds EU detail, and TARIC (10 digits) adds EU import measures, while “customs code” is an informal label that typically refers to either CN or TARIC depending on the transaction

Common Errors with HS Codes

• Using a code based on the trade name rather than the actual nature of the product.
• Adopting a code provided by a foreign partner without verification.
• Confusion between HS Code and TARIC Code.
• Using an obsolete code after a nomenclature update (the HS is revised every five years).
• Misinterpretation of classification rules.

Conclusion

The HS Code is an essential element of international trade and customs compliance. Far from being a simple identifier, it defines taxation, regulation, and the fluidity of commercial exchanges. In France, its inclusion in the European nomenclature further reinforces its importance for importing and exporting companies. Mastering the HS Code, knowing how to identify it correctly, and avoiding classification errors therefore constitute a major strategic issue for securing commercial operations and optimizing customs management.