What is an HS code?
An HS code is the numeric code that identifies goods in the Harmonized System, the international nomenclature run by the World Customs Organization; its first six digits are the same in every country that applies the system. Countries add their own digits after the sixth. In Türkiye the position has twelve digits and is called GTİP (the Customs Tariff Statistics Position); the Customs Regulation defines it as the position in the Turkish Customs Tariff Schedule. This code decides the duty rate, the trade policy measures and the permits that will be asked for. What binds is the position found under the tariff, not the commercial name of the goods.
What do the digits of an HS code tell you?
Each group of digits is a separate layer of classification, and the goods become more specific as the code goes from left to right. The definitions article of the Turkish Customs Regulation defines the customs tariff statistics position as the position of twelve digits in the Turkish Customs Tariff Schedule. The first six digits are common worldwide; those that follow are subdivisions at the level of the European Union and the country. This is why the first six digits come out the same in other countries as well, while the full twelve-digit code carries meaning only in Türkiye.
- Digits 1–6: Harmonized System (international).
- Digits 7–8: Combined Nomenclature (EU).
- Digits 9–10: national subdivision.
- Digits 11–12: statistical code.
What is its relationship with the Harmonized System?
The Harmonized System is the international backbone that forms the first six digits of the code; it is run by the World Customs Organization, and the six digits are the same in the countries that apply the system. Countries add their own subdivisions on top. The nomenclature is not fixed either: Article 9 of the Turkish Customs Law provides that binding tariff information which does not comply with a change in the decisions of the World Customs Organization on the nomenclature, the explanatory notes or the tariff positions, which Türkiye is obliged to follow, loses its validity, and that the date of loss is the date on which the change is published in the Official Gazette.
Which obligations does the HS code trigger?
The code determines almost every parameter of the declaration, from the duty to be paid to the document to be requested. Article 15 of the Turkish Customs Law provides that customs duties are calculated according to the customs tariff in force on the date the customs debt arises, and that other measures laid down by special provisions on trade in goods are, where necessary, applied according to the tariff position of the goods. The same article counts preferential tariff arrangements, conditional exemptions and reductions as part of the tariff; for arrangements limited to a given import volume, a tariff quota ends when the set import volume limit is reached.
- The customs duty rate and any additional customs duty.
- Preferential tariff, conditional exemption and reduction possibilities.
- Tariff quota and tariff ceiling arrangements.
- Prior permits, conformity checks and trade policy measures.
What happens if the wrong code is declared?
A wrong code results in the underpaid duty being claimed later, and an administrative sanction can follow. When the code moves to a position above or below, it is not only the rate that changes: the permit, inspection and quota regime that the goods are subject to also changes, so the error comes back not as a single invoice difference but as a correction of the whole declaration. Disputes arise most often with multi-function machines, sets and chemicals. When the description of the goods in the declaration matches the invoice and the packing list exactly, the code can be defended in an audit. For the wider process, see customs clearance.
What is binding tariff information (BTI)?
BTI is a written decision that allows the tariff position of goods to be confirmed by the administration before import. Under Article 9 of the Turkish Customs Law it is issued on written request by the central administration or by the customs administration it authorises, and it binds the customs administrations towards the holder only as to the tariff position of the goods, and only for goods covered by customs formalities completed after the date on which the information was given. Its validity is six years from the date of issue; for binding origin information it is three years. The holder must prove that the goods to be declared correspond in every respect to the goods described in the information.
Digit structure of the HS code (GTİP) and the source of each layer
| Digits |
Layer |
Source |
Common internationally? |
| 1–6 |
Harmonized System code |
World Customs Organization |
Yes |
| 7–8 |
Combined Nomenclature |
European Union |
In the EU and in Türkiye |
| 9–10 |
National subdivision |
Turkish Customs Tariff Schedule |
No |
| 11–12 |
Statistical code |
Turkish Customs Tariff Schedule |
No |
Frequently asked questions
Who determines the code, and who is responsible?
The declarant determines the code and is responsible for the accuracy of the declaration; working with a customs broker does not remove the responsibility from the owner of the goods. The administration checks the declaration and changes the position if it does not agree. If there is any doubt, applying for binding tariff information before import is the way to move the discussion to before the declaration.
Are the first six digits the same in every country?
In the countries that apply the Harmonized System the first six digits are the same; creating this common language is the purpose of the system. What comes after the seventh digit varies by country, so carrying the whole foreign code your supplier gives you into the declaration produces errors. Only the first six digits of a code from abroad can be used as a starting point.
Does BTI also fix the customs duty?
No. BTI binds only the tariff position; the rate applied to that position can change as legislation changes. A change made in the Turkish Customs Tariff Schedule or in the decisions of the World Customs Organization that does not agree with the information also makes the BTI invalid. BTI is a guarantee of classification, not a commitment on tax.
Does a wrong code affect the movement certificates?
Yes. Which document is needed is determined by looking at the code of the goods and the country of destination; for example, whether an item sent to the EU goes with an A.TR under the Customs Union or needs an EUR.1 under preferential origin depends on the position. A wrong code can leave the issued document outside its scope and the preferential rate unapplied.