What Is an HS Code? How to Find Your Tariff Code in Thailand

What Is an HS Code?

An HS Code, or tariff classification code, is a numerical code used to classify goods in international trade. It comes from the Harmonized System (HS), developed by the World Customs Organization (WCO) and applied through an international convention. Each group of goods has a 6-digit code that is shared worldwide. More than 200 countries and economies currently use the system as the basis for their customs tariffs and trade statistics, and more than 98% of goods in world trade are classified under the HS.

For importers and exporters, the HS Code determines how much duty is payable, whether FTA preferences can be claimed and whether a licence is required. An incorrect code therefore affects both costs and legal risk.

The Structure of Thailand’s Customs Tariff

Thailand’s tariff builds on the WCO’s 6-digit codes to 8 digits under the ASEAN Harmonised Tariff Nomenclature (AHTN), which is shared by ASEAN member states. When goods are declared on an import or export declaration, a further 3-digit statistical code set by the Thai Customs Department is added to classify goods in more detail for trade statistics, giving 11 digits in total. In an example from a Bank of Thailand infographic, a laptop uses code 8471.30.20.000.

The import tariff currently in use is the schedule annexed to the Emergency Decree on Customs Tariff (No. 7) B.E. 2564 (2021), which took effect on 1 January 2022 and was aligned with HS 2022 and AHTN 2022. The HS is reviewed periodically, and the next edition is HS 2028, which the WCO has set to take effect on 1 January 2028. ASEAN has begun reviewing AHTN 2022 in preparation for AHTN 2028, but at the time of writing we have found no Thai Customs notification setting the date on which the new tariff will apply. When the tariff changes, check the correlation tables published by Thai Customs.

What the HS Code Determines in Importing and Exporting

• Duty rates: Import duty is calculated at the rate attached to each tariff line. Goods that look similar but fall under different codes can attract very different duty.
• FTA preferences: Preferential duty rates under free trade agreements are set line by line, and many rules of origin also refer to tariff codes, such as change in tariff classification criteria. If the code is wrong, the preference you expected may not be available. For more details, see our article What is a Certificate of Origin (C/O)?
• Controls and licences: The Thai Customs tariff database shows the electronic licence and certificate information linked to each tariff line, which makes the code the starting point for checking whether goods are restricted.
• For exporters: Thailand has an export tariff for certain goods, and the code shown on export documents or the C/O is used again in the destination country, which may subdivide codes beyond the 6th digit differently from Thailand.

How to Find a Tariff Code Yourself on the Thai Customs Website

The main tool is the Integrated Tariff Database at itd.customs.go.th, which can be reached from the “Customs Tariff Search” menu in the e-services section of customs.go.th. Here is how to use it:

1. Search the import tariff: Search by 2-, 4-, 6- or 8-digit code, or by Thai or English description, and enter the import date, because duty rates change over time.
2. Open the tariff line details: The system shows the duty rate charged, lets you view preferential rates, and lists the Ministry of Finance notifications referred to and the related electronic licence or certificate information.
3. Check the statistical code: Use the “Statistical Code” menu to find the last 3 digits before sending the data to your customs broker.
4. Search existing rulings: The Thai Customs website has a “Tariff Classification Ruling Search” menu, and the ruling search system in Tariff e-Service shows which codes identical or similar goods have been classified under.

Be careful not to choose a code based only on a similar product name. Always read the wording of the heading and the Section and Chapter notes as well.

The General Interpretative Rules (GIR) Made Simple

The HS has 6 General Interpretative Rules that must be applied in order. If the first rule settles the classification, there is no need to go on to the next.

1. Rule 1: Section and Chapter titles are for ease of reference only. Classification for legal purposes is determined by the terms of the headings and the Section or Chapter notes.
2. Rule 2: (a) Incomplete, unfinished or disassembled goods are classified as the finished article if they already have its essential character. (b) A heading that refers to a material also covers mixtures or goods made partly of that material; goods made of more than one material are classified under Rule 3.
3. Rule 3: When goods could fall under more than one heading, (a) choose the heading with the most specific description. (b) If that does not settle it, classify by the material or component that gives the essential character, considering factors such as function, weight or value; this also applies to mixtures, composite goods and goods put up in sets for retail sale. (c) If it still cannot be decided, choose the heading that occurs last in numerical order among those being considered.
4. Rule 4: Goods that cannot be classified under the rules above are classified under the heading for the goods to which they are most akin.
5. Rule 5: Cases or containers specially shaped for the goods, suitable for long-term use and sold with them are classified with the goods. Packing materials presented with the goods are also classified with them, unless they are clearly suitable for repeated use.
6. Rule 6: Subheadings are chosen on the same principles, but only subheadings at the same level are compared.

Requesting an Advance Tariff Classification Ruling

If you are unsure of the code, especially for new products, multi-function products or goods where the possible codes carry very different duty rates, importers can ask Thai Customs to classify the goods before import under Section 18 of the Customs Act B.E. 2560 (2017). The rules are set out in Customs Notification No. 17/2561 (2018). The key points are:

• How to apply: Submit the application form in person to the tariff classification unit of Thai Customs, or apply electronically through the e-Advance Tariff Ruling system in Tariff e-Service, which requires prior user registration. If applying on behalf of a juristic person, or if a customs broker applies on behalf of another company, that company’s taxpayer identification number must already be registered with Thai Customs.
• One application per type, model and size of product. Multiple models require separate applications.
• Information to prepare: A description of the goods in Thai, trade name, brand, model, specifications, composition, production formula, chemical structure, manufacturing process, how the product works, samples, photographs, catalogues, analysis results, and the classification of identical or similar goods that have been classified before, as relevant to the product.
• Timeframes: If you have documents showing the goods will be imported, such as a purchase order, sales contract or proforma invoice, you must apply at least 30 working days before import, and Thai Customs will decide within 30 working days of accepting the application. Without such documents, the decision period is 60 working days. In both cases, time spent waiting for additional information is not counted.
• Fees: Payable at the rate set by ministerial regulation, after an officer confirms the documents are complete and issues a payment order.
• Effect of the ruling: It can be relied on when declaring the tariff code on the import declaration and is valid for 2 years from the date of the notification of the ruling. It applies only to the applicant and only to identical goods. If the information provided was incorrect or incomplete, the ruling is cancelled from the date it was issued, and it ceases to apply when a change in tariff law changes the classification.
• Limitations: Thai Customs will not consider goods of the same kind as goods subject to a pending tariff appeal, under proceedings by a unit within Thai Customs, or before the courts. If you disagree with the ruling, you can request a review within 15 working days of receiving the notification.

If the goods have already arrived and the classification is still in doubt, Customs Notification No. 28/2564 (2021) allows the importer to pay duty at the lower-rate code and lodge a guarantee for the difference at the higher-rate code, while asking to meet a customs officer to determine the classification, instead of guessing a code and declaring it.

The Consequences of Declaring the Wrong Tariff Code

Under the Customs Act B.E. 2560 (2017), the consequences businesses should be aware of are:

• Retroactive collection of unpaid duty: Thai Customs can collect duty that was unpaid or underpaid within a limitation period of 10 years from the date the declaration was filed, except where the shortfall arose from a duty calculation error, for which the limitation period is 2 years (Section 21). An incorrect code may therefore be discovered long after the goods have been released.
• Surcharges and penalties: Underpaid duty incurs a surcharge of 1% per month on the additional duty payable, counted from the date the goods were released from customs custody, up to a total not exceeding the additional duty. If it is not paid within 30 days of receiving the duty assessment notice, a further penalty of 20% of the additional duty applies (Section 22).
• Penalties for incorrect information: Filing a declaration, document or information that is incorrect or incomplete and may mislead customs officers carries a fine of up to 500,000 baht (Section 202), and the law imposes liability even without intent (Section 252).
• Intent to evade duty: Punishable by imprisonment of up to 10 years, a fine of half to four times the additional duty payable, or both, and the court may order the goods to be forfeited (Section 243).
• Evading restrictions or prohibitions: If an incorrect code allows restricted goods through without a licence, this may constitute an offence under Section 244, which carries imprisonment of up to 10 years, a fine of up to 500,000 baht, or both.

Checklist Before Declaring a Tariff Code

1. Collect full product information before ordering, including materials, composition, function, how it works, model, catalogue and photographs.
2. Find a provisional code in the Integrated Tariff Database using the actual import date, and read the Section and Chapter notes.
3. Work through the interpretative rules one by one, and record your reasons for choosing the code as evidence.
4. Search for tariff rulings on identical or similar goods.
5. Check the normal duty rate, the FTA rate you plan to use and the licence information for that code.
6. Make sure the codes on the invoice, the C/O and the seller’s documents match. If they do not, find out why before the goods leave origin.
7. For goods you import repeatedly and are still unsure about, consider requesting an advance ruling at least 30 working days before import.
8. Monitor tariff changes under HS 2028 and review the codes in your company’s product database when notifications are issued.

Tariff classification should be checked at the very start of the commercial import procedure, because the code is used throughout for calculating taxes, obtaining licences and claiming duty reductions.

For advice on checking tariff classification, preparing information for an advance ruling, or import and export customs clearance, contact KTC Global Logistics at 02-286-1967 or LINE: @ktclogistics.