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How to classify goods in the Customs Tariff

·1193 words·6 mins

Classifying goods correctly is a basic part of importing goods into Norway. The classification determines which commodity code applies, and that affects customs duty, VAT, excise duties, restrictions, and trade statistics.

This guide explains how the Customs Tariff is structured and how to work step by step toward the correct commodity code.

[Image placeholder: A Customs Tariff search screen with a highlighted commodity code and notes showing how a product is traced through chapter, heading, and subheading.]

What classification means
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In customs, classification means finding the correct commodity code for a product in the Customs Tariff.

In the Norwegian Customs Tariff:

  • all goods have an eight-digit commodity code
  • the first six digits are international
  • the last two digits are national

Classification matters because the commodity code is used to:

  • record correct trade statistics
  • determine whether the goods are restricted
  • determine the correct VAT, customs duty, and any excise duties

How an eight-digit commodity code is structured
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The code 19.05.9010 can be used as an example.

That structure can be read as:

  • chapter: 19
  • heading: 19.05
  • subheading: 90
  • national division: 10

This shows how classification becomes more detailed as you move deeper into the tariff.

What the Customs Tariff is
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The Customs Tariff is the structured list of commodity codes and goods descriptions used to classify products. In practice, it works like an encyclopedia of commodity numbers.

It is based on the international Harmonized System, often called the HS nomenclature.

Useful link:

How the Customs Tariff is organized
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The Customs Tariff consists of:

  • 21 sections
  • 97 chapters
  • headings and subheadings below the chapter level

In general, goods are often classified further back in the tariff the more processed they are. Raw materials, semi-finished goods, and finished goods may therefore appear at different levels and in different parts of the tariff.

Start with three practical questions
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Before applying the formal interpretation rules, start with a basic picture of the goods:

  • Is the product directly described in the Customs Tariff?
  • What is it made of?
  • What is it used for?

This first assessment helps narrow down the relevant section, chapter, and heading before moving into more detailed interpretation.

Use the general rules of interpretation in order
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There are six general rules of interpretation, and they must be applied in hierarchical order.

Rule 1
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Classification is determined by the wording of the headings and the notes. Section titles, chapter titles, and subchapter titles are only guides.

This means the legal text of the heading and the relevant notes carry more weight than broad labels or assumptions.

Rule 2
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Rule 2 expands headings to include goods that are not imported in a fully finished condition.

Rule 2a covers incomplete, unfinished, unassembled, or disassembled goods.

Rule 2b deals with goods made of more than one material and headings that mention a material or goods of that material.

Rule 3
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Rule 3 applies when goods could fit under two or more headings.

Rule 3a says the goods should be classified where they are best described.

Rule 3b applies to mixtures, composite goods, and retail sets where one component gives the whole product its essential character.

Rule 3c applies when the earlier parts of Rule 3 do not resolve the issue. In that case, the goods are classified under the heading that appears last among the equally relevant headings.

Rule 4
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Rule 4 applies when the goods must be classified with the heading that covers the most closely related goods.

This rule is rarely used.

Rule 5
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Rule 5 governs the classification of certain packaging, such as specially shaped or fitted cases.

Rule 6
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Rule 6 applies classification at the subheading level and requires you to read the subheadings, notes, and line structure correctly.

Read the notes carefully
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Notes are legal texts and are an important part of classification.

Notes can:

  • explain where goods should be classified
  • exclude goods from a chapter or heading
  • clarify words, concepts, or scope

There are three main types:

  • section notes
  • chapter notes
  • commodity code notes

If you skip the notes, you can easily end up in the wrong chapter or heading even when the wording looks right at first glance.

Use HS commentary as a support tool
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The HS commentary is not legal text, but it is a useful aid for understanding the tariff better.

It can help by:

  • explaining tariff wording
  • clarifying interpretation
  • suggesting alternative classification paths

That makes it especially useful when the heading text alone is not enough to resolve the issue confidently.

How line indentation works
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Line indentation is one of the most practical tools in the Customs Tariff.

The step-by-step logic is:

  1. Find a heading that covers the goods.
  2. Move to the first one-dash indentation.
  3. Check whether the goods are covered there.
  4. Continue to deeper dash levels when the current line does not yet give the final commodity code.
  5. Stop when you reach the line that both matches the goods and shows the actual code.

The indentation level matters. A deeper line belongs under the line above it, so you must stay within the correct branch of the structure.

Example: finding the commodity code for a mare
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One example involves a three-year-old mare used for trotting races, not breeding, with a weight above 133 kg.

The process is:

  1. Find the correct section and chapter for live animals.
  2. Open heading 01.01, which covers horses and similar animals.
  3. Move through the dash levels.
  4. Exclude the breeding line because the mare is not for breeding.
  5. Exclude the under-133-kg line because the horse weighs more than 133 kg.
  6. Continue to the matching other line at the correct indentation level.

In that example, the correct commodity code is 01012908.

This example shows why it is not enough to stop after finding a broad heading. The correct code often depends on carefully moving through each level of the structure.

A practical step-by-step method
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When classifying a product, use this workflow:

  1. Gather a clear product description.
  2. Identify material, ingredients, use, and degree of processing.
  3. Search for the most relevant section and chapter.
  4. Read the heading text closely.
  5. Check the section notes, chapter notes, and any commodity code notes.
  6. Apply the general rules of interpretation in order.
  7. Follow the line indentation level by level.
  8. Use HS commentary if the answer is still unclear.
  9. Confirm that the final code matches the goods more precisely than the surrounding alternatives.

Common classification mistakes
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Common mistakes include:

  • stopping at a heading before checking deeper dash levels
  • ignoring notes that exclude the goods from an apparently relevant chapter
  • choosing a heading by general impression rather than legal wording
  • failing to assess mixtures, unfinished goods, or sets under the correct interpretation rule

Summary
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Correct classification depends on more than finding a product name in the Customs Tariff. You need to understand the structure of the tariff, read the legal notes, apply the general rules of interpretation in order, and follow line indentation carefully. When that process is done properly, you are in a much stronger position to identify the right commodity code and avoid errors in duty, VAT, and customs treatment.