HS codes

What an HS code is, and how an Indian tariff item is built

Independent site, not a government service. General information, not customs advice.

An HS code classifies goods so that every customs office reads them alike. In India, it runs to eight digits. Search one below and follow the structure on this page.

Try it: search a code or a product

Type a code or a word

12,522 lines searchable

Rate shown: the tariff rate before exemptions, from the CBIC compilation with Finance Act changes laid over it. Open a line for IGST and exemption entries. General information, not a classification ruling.

HS stands for the Harmonized System, a goods nomenclature maintained through the World Customs Organization, used in customs tariffs around the world. Its first six digits are shared internationally, and each country adds its own detail. India uses eight digits in the First Schedule to the Customs Tariff Act, 1975. Take smartphones at 8517 13 00: chapter 85 covers electrical machinery, heading 8517 covers telephone sets and other apparatus, subheading 8517 13 is smartphones, and the last two digits are the Indian tariff item. In the data file we read, there are 97 chapters with lines and 1,226 headings. The tariff rate attaches to the eight-digit line. Classification itself rests on the wording of headings, the notes of sections and chapters and the General Rules for the Interpretation of the Schedule, not on the trade name of the goods.

Tariff and rules read by Radif Partners · Editorial policy · Method and sources

The four levels in one example

Structure as printed in the First Schedule, read from CBIC chapter files.
LevelDigitsExampleSet by
Chapter285Harmonized System
Heading48517Harmonized System
Subheading68517 13Harmonized System
Tariff item88517 13 00India

How to classify, step by step

  1. Identify the section and chapter that seem to fit, using the list of chapters.
  2. Read the section and chapter notes first. They often exclude goods that the heading name seems to include.
  3. Pick the heading whose words describe the goods. For sets and mixtures, the General Rules for Interpretation tell you how to decide.
  4. Go down to the subheading and tariff item, comparing only like with like at each level.
  5. Check the notification entries and the IGST entries that mention that code.

What a code does not tell you

A code gives a tariff rate. It doesn't say whether the goods need a licence, a test or a label, or whether an anti-dumping duty applies on their country of origin. Those come from other instruments: see other duties on imports and the comparison of ITC-HS and HSN.

The tariff text was read from CBIC chapter files on 2 November 2026, and the Customs Act from the portal copy of 2022, which predates later amendments.

Questions people ask

How many digits does an Indian HS code have?

Eight on a bill of entry. The first two digits give the chapter, four the heading, six the internationally shared subheading, and the last two are the national tariff item. In the printed tariff, they appear as 4-2-2, such as 8517 13 00. A code with fewer digits, in a notification for instance, covers every line beneath it.

What happens if I declare the wrong HS code?

Customs may reassess the goods at the right line, and you then pay any short duty with interest. Under the Customs Act, a misdeclaration can also lead to penalties and confiscation in more serious cases. A wrong code can also trigger a licence or a standard you did not plan for. Ask a broker or seek an advance ruling if you have doubts.

Who decides the correct code for my goods?

You declare it on the bill of entry, under a self-assessment, and the customs officer may verify or reassess. For certainty before you trade, the Customs Act provides for advance rulings. Past practice on similar goods and notes in the tariff also help. A search tool or a supplier invoice code cannot bind customs, even when it turns out to be right.

Check next

Official texts behind this page

Written by

Independent publisher of a working reference on Indian customs duty, tariff lines and import logistics

Sources read on · Editorial policy · Contact

Indian customs duty and import logistics 2026, read in the tariff, notifications and rules, last checked on