Zolltarifnummer

Zolltarifnummer is a numeric code used by customs authorities to classify goods for tariff, statistical and regulatory purposes. In Germany and the European Union it corresponds to the tariff classification system based on the Harmonized System (HS). The EU uses the Combined Nomenclature (CN), which is essentially the HS code extended with EU-specific subdivisions. Typically the CN code consists of eight digits: the first six digits follow the international HS, and the last two digits add further EU subdivisions. For tariff measures, quotas and other controls, the EU uses the TARIC database, which combines the CN code with additional two digits, resulting in a 8- or 10-digit Taric code that specifies duties, restrictions and measures applicable to the product and its origin.

Purpose and use are central to the Zolltarifnummer. It determines the applicable import or export duty rate, the value-added tax (VAT) treatment, and whether specific licenses, permits, or restrictions apply (such as for dual-use goods, chemicals, or agricultural products). The code is also used for customs declarations, statistics, and compliance with origin rules in trade agreements. Within the European Union, imports from outside the EU are subject to duties and controls based on the Zolltarifnummer, while intra-EU shipments generally do not incur customs duties, though VAT and certain controls may still apply.

Determination of the correct Zolltarifnummer is essential, as misclassification can lead to incorrect duties or penalties. Determination typically involves consulting the CN/TARIC databases (or the German customs portal), product descriptions, and, if necessary, requesting Binding Tariff Information (BTI) from customs. Regular updates reflect changes in the HS and EU tariff measures.