Tariff classification of goods

In international trade, the Harmonized Commodity Description and Coding System (HS) is used in many countries around the world to classify imported and exported goods.

The Harmonized System (HS) consists of:

• the General Rules for the Interpretation of the Harmonized System (GRI), which govern the classification of goods
• 21 sections, divided into 97 chapters
• notes to sections, chapters and subheadings
• titles and descriptions of sections, chapters, headings and subheadings

In the European Union, the Combined Nomenclature (CN) is used for the classification of goods. The CN fully incorporates the HS and extends it.

The CN is used when declaring goods to EU customs. The CN is applied:

• to determine duty rates
• for statistical purposes or in other areas of EU policy

The CN consists of the HS in its entirety, supplemented by:

• preliminary provisions, comprising general rules applicable to the nomenclature and duties, and special provisions for individual product groups
• Chapters 98 and 99
• CN section and chapter notes, supplementing the HS notes
• CN subheadings, extending the HS goods code structure from six digits to eight
• tariff annexes applicable in the areas of agricultural products, pharmaceutical substances or tariff preferences

The CN is updated annually to reflect changes in statistics, trade policy, technology and trade.

The version of the CN applicable in 2026 was adopted on 22 September 2025 by Commission Implementing Regulation (EU) 2025/1926. Correlation tables facilitate the identification of changed goods subheadings.

TARIC is the Integrated Tariff of the European Union – a database managed by the European Commission for applying the Common Customs Tariff and other EU tariff measures applicable to foreign trade. The TARIC nomenclature is based on the CN, extending the goods code to 10 digits and, where necessary, supplementing it with four-digit additional codes.

LITAR is the Integrated Tariff of the Republic of Lithuania, based on TARIC and supplemented with data on national taxes (excise duty and VAT) and related four-digit national additional goods codes.

In the LITAR portal, you can:

• search for information on the determination of a goods code using the nomenclature tree: https://litarweb.lrmuitine.lt/portal/nomenclature_tree_text_search
• find information for low-value consignments: https://litarweb.lrmuitine.lt/portal/lowvaluecommoditieslist
• search for information on a goods code in the alphabetical index of goods: https://litarweb.lrmuitine.lt/portal/alphabeticindexsearch

The classification of goods is often a complex process that first and foremost requires collecting comprehensive information about the goods to be classified. Depending on the nature of the goods, data on their composition, purpose, function (or multiple functions), operating principle and other relevant characteristics are taken into account.

When determining a goods code independently, it is necessary to follow the general principles of tariff classification of goods, the Combined Nomenclature, applicable legislation, and to use the LITAR portal and other tariff classification tools.

If, having used the above information sources and tools, it is not possible to determine the goods code independently or doubts arise as to its correctness, a person may apply to customs by submitting a request for a consultation on the tariff classification of goods. The request must contain comprehensive information about the goods and must be completed using the prescribed form.

• Regulation (EU) No 952/2013 of the European Parliament and of the Council establishing the Union Customs Code: https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:32013R0952
• Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff: https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX%3A31987R2658&qid=1763627363740
• European Commission regulations on the classification of certain goods: https://litarweb.lrmuitine.lt/portal/displaypubdoc?from=NomenclatureTreeSearch&code=00&pubName=R – these regulations are published in the L series of the EU Official Journal and can be found using the EUR-LEX search system by selecting the keywords "classification" and "goods"
• Judgments of the Court of Justice of the European Union on the classification of certain goods (these judgments can be found using the EUR-LEX search system by selecting the keywords "classification" and "goods")
• Judgments of national courts on the classification of certain goods