Quick Answer
The HS Code (Harmonized System Code) is the international product classification maintained by the World Customs Organization (WCO). According to the WCO, the HS covers more than 5,000 commodity groups, each identified by a six-digit code, and more than 200 countries and economies use it as the basis for tariffs and trade statistics, with over 98% of internationally traded goods classified under it. Taiwan’s CCC Code has 11 digits: the first 6 are the international HS, the first 8 are Taiwan’s tariff number (which sets the duty rate), digits 9–10 are statistical, and digit 11 is a check digit.
Structure of an HS Code
| Digits | Name | Meaning |
|---|---|---|
| First 2 | Chapter | Broad category |
| First 4 | Heading | Mid-level category |
| First 6 | Subheading | The internationally harmonized HS number |
| 7 and beyond | National extensions | Each country extends for its own tariffs and statistics |
Taiwan’s 11-Digit CCC Code
According to Taiwan’s Trade Administration, the Republic of China import/export commodity classification (CCC Code) has 11 digits:
| Digits | Purpose |
|---|---|
| 1–6 | HS structure (chapter, heading, subheading), used internationally |
| 1–8 | Taiwan tariff number, which sets the duty rate |
| 9–10 | Statistical suffix |
| 11 | Check digit |
What Is the HS Code Used For?
According to the WCO, besides tariffs and trade statistics, the HS is widely used for internal taxes, trade policy, monitoring controlled goods, rules of origin, freight tariffs, transport statistics, price monitoring and quota controls. In day-to-day trade:
- It sets the duty rate: similar products under different numbers can have very different rates.
- It sets import and export requirements: whether inspection or permits are needed. In Taiwan, food import inspection is applied for according to customs commodity numbers (Article 30 of the Act Governing Food Safety and Sanitation).
- It determines origin: one of Taiwan’s origin criteria is whether processing changes the first six digits; see How to Apply for a Certificate of Origin in Taiwan.
- It goes on the customs declaration: declarations must show the correct number; see What Is a Customs Broker?
How to Look Up an HS Code
- Define the product: material, use, degree of processing and composition.
- Check the official tariff schedule: in Taiwan, use the Customs Administration’s tariff lookup (Single Window); numbers after the sixth digit may differ between the exporting and importing countries, so check both.
- Use the notes and interpretation rules: the HS has official General Interpretative Rules, and classification of the same product can be disputed.
- Ask when unsure: get help from a customs broker or apply for an advance classification ruling.
Bubble Tea Ingredient Classification (Concept)
Tapioca pearls, syrups, powders, tea leaves, canned goods and packaging fall under different chapters, and even “powders” such as creamer, cocoa and flavor powders can have different numbers. Always confirm the actual number with the official tariff schedule and your customs broker, not just examples online.
How Tang Sugar Can Help
When exporting bubble tea ingredients, Tang Sugar helps confirm product specifications and documents, and through our international sourcing agent and triangular and multilateral trade services we coordinate customs and documentation for smooth clearance. Contact us.
FAQ
What is an HS Code?
An international product classification code maintained by the World Customs Organization; the first six digits are used worldwide, and more than 200 countries and economies use it for tariffs and trade statistics.
What do the 11 digits of Taiwan’s CCC Code mean?
The first 6 are the international HS, the first 8 are Taiwan’s tariff number (setting the duty rate), digits 9–10 are statistical and digit 11 is a check digit.
Is the HS Code the same in every country?
The first six digits are international; digits beyond that are set by each country, so the full number may differ between exporting and importing countries.
What happens if the HS Code is wrong?
Duties may be miscalculated and inspection or permit requirements misjudged, leading to back duties, fines or clearance delays.
How many digits does an HS Code have?
The international HS Code has six digits, which countries extend; Taiwan’s CCC Code has 11 digits.
What is the difference between an HS Code and an HTS Code?
The HTS Code is the 10-digit code of the US Harmonized Tariff Schedule; its first six digits are the international HS Code and the rest are US subdivisions. Duty rates for US imports are determined by the HTS.
Further Reading
- What Is a Customs Broker?
- How to Apply for a Certificate of Origin in Taiwan
- What Is an Import Agent Service?
- How Is Import Duty Calculated?
Sources
- World Customs Organization: What is the Harmonized System (HS)?
- Trade Administration, Taiwan: Trade statistics FAQ (in Chinese)
- Laws & Regulations Database of Taiwan: Act Governing Food Safety and Sanitation (Article 30)
