Warennummer

Warennummer is the tariff or commodity code used in German-speaking customs and trade contexts to classify goods for duties, taxes, and statistics. The term is commonly used in Germany and Austria and in broader German-speaking regions. In practice, Warennummer classifications are based on international standards and national adaptations that determine how a product is treated for import and export.

Most Warennummer classifications are aligned with the Harmonized System (HS) developed by the World Customs Organization. The HS provides a six-digit code that groups products at increasing levels of specificity. In the European Union, HS codes are supplemented by the Combined Nomenclature (CN), which adds digits to form more precise tariff codes for tariff treatment and statistics. Some national systems extend codes further to ten digits or more for internal administration. Practitioners often refer to Warennummer, Tariff number, or Zolltarifnummer interchangeably, though exact formats can vary by country.

Purpose and use: The Warennummer determines tariff duties, value-added tax (VAT) rates, and import/export controls; it is used in customs declarations, commercial invoices, and statistical reporting; it also affects eligibility for licenses, quotas, or preferential trade agreements. Classification should reflect the product’s description, materials, end use, and function, and relies on official tariff databases and decision-support tools.

Classification process and risks: Accurate classification requires careful analysis and, when needed, official rulings or binding tariff information. Customs authorities or freight forwarders may reclassify goods if the declared code is incorrect, potentially causing delays, penalties, or back duties.

Regional usage: In German-speaking contexts, Warennummer is standard terminology; in EU practice it typically corresponds to CN or Taric forms, and businesses must ensure their documentation uses the correct code for customs clearance.