Tariffs

The classification of goods – The Harmonized System (HS)

In order to facilitate the application of customs regulations, all goods passing through customs are classified by the customs authorities, according to very specific criteria, with certain codes.

Although each state can use the classification system it wishes, the Nomenclature of the Harmonized System of Designation and Coding of Goods (NSH) – established by the WCO – is the most international nomenclature and serves as the basis for a large number of classification systems.

As for EU countries, they use the Combined Nomenclature (NC), which takes over part of the NSH codes to classify the goods.

At the national level, the General Product Nomenclature (NGP) is used, which integrates the NSH and the NC in its codes. These codes consist of up to nine digits, of which the first two specify the chapter in which the goods are classified. In the case of Andorra, this fact has a special relevance, since due to the icon Customs Union Agreement (1.72 MB) that was signed on 28.06.1990 with the European Community, the products of chapters 1 to 24 of the HS and the products of chapters 25 to 97 of the HS receive differential treatment.

For any questions about tax rates, contact the Customs Service directly. (Tel. +376 879900)

ATTENTION! Given the complexity of the customs regulations, we advise you to consult the legal bases that govern the classification, prior to carrying out any processing.

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