Customs classification: why HS codes deserve a second look

Budi Hartono, Director, Customs & Excise

Classification is the starting point for duty, import licensing and statistics. Products that look similar can fall under different codes depending on material, function or packaging.

Keep a register of the codes you use, with a short note on why each code was chosen. This makes it easier to explain the choice during an audit.

Review the register when products change, when suppliers change or when customs publishes updates. Small changes in a product can change the code.

This article is general educational content and does not state current tariff rates. Confirm classification and duty with a licensed customs adviser for your goods.

This article is general information, not tax advice.

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