Tariff subheading

A tariff subheading is the subdivision of a 4-digit heading into more detailed codes. At the international HS level, subheadings comprise 6 digits (approximately 5,600 subheadings). At the EU Combined Nomenclature level, they are extended to 8 digits (approximately 10,000 lines).

HS 6-digit subheadings are identical worldwide and enable international comparability of trade statistics. The 7th and 8th digits (CN) are EU-specific and address European tariff and statistical needs. One-dash (1 indent) and two-dash (2 indent) subheadings reflect hierarchy levels within the heading.

Classification within subheadings is governed by GIR 6: it follows the same principles as heading-level classification, taking into account applicable subheading notes. Subheadings at the same level (same number of dashes) are mutually exclusive and collectively exhaustive within their parent heading.

The practical importance of subheadings is considerable: it is at this level that specific customs duty rates are defined (at CN 8-digit level in the EU) and detailed tariff measures apply. A single digit difference can result in very significant duty variations.