How to Find the Right HS Code for Your Export Product in India

Every product that crosses a border is identified by a number. That number decides the import duty your buyer pays, whether your product needs a licence, and which export incentives you can claim. Getting it right at the start saves money and avoids delays at customs.

How an HS code is built

An HS code moves from broad to specific. Take the code 0904 11 as an example:

• Chapter (2 digits), 09: coffee, tea, maté and spices
• Heading (4 digits), 0904: pepper and capsicum
• Subheading (6 digits), 0904 11: pepper, neither crushed nor ground
• National tariff line (8 digits): India's ITC-HS adds two digits that split the subheading further for Indian customs and trade policy

The buyer's country also adds its own digits after the first six, so the full code your buyer uses may be 8, 10 or more digits long. The first six digits should match.

HS code vs HSN code

For GST, Indian businesses use the HSN code, which is based on the same Harmonized System. For exports you declare the 8-digit ITC-HS code on the shipping bill and the HSN on your GST invoice. Keep them consistent: a mismatch between your invoice and shipping bill can hold up GST refunds.

How to find your HS code, step by step

1. Describe the product preciselyNote what it is made of, what it does, and how it is processed or packed. Classification follows these facts, not the trade name.
2. Find the chapterBrowse the chapter list and pick the one that matches the material or function, for example chapter 61 for knitted garments and chapter 62 for woven garments.
3. Narrow down to the heading and subheadingRead the headings and the section and chapter notes. The notes often decide borderline cases.
4. Pick the 8-digit ITC-HS lineUse the ITC-HS schedule on the DGFT website or the Customs Tariff to choose the exact 8-digit line, and check the export policy column for any restriction.
5. Confirm with your customs broker or buyerAsk your customs broker to confirm it, and check that your buyer's import code starts with the same six digits.

Why the right code matters

• Import duty: the buyer's duty rate and any trade agreement benefit depend on the code.
• Export policy: the ITC-HS schedule shows whether an item is free, restricted or prohibited for export.
• Incentives: RoDTEP and duty drawback rates are listed by tariff line, so a wrong code can mean a lower or rejected claim.
• Certificates of origin: origin rules under trade agreements are written by HS code.

Common classification mistakes

• Classifying by the trade name instead of the material and function
• Using a code copied from a competitor or an old invoice without checking
• Ignoring the chapter notes, which often exclude products you would expect to be included
• Using different codes on the invoice, packing list and shipping bill

If a product is hard to classify, it is worth getting a written opinion before the first shipment rather than fixing it after a customs query.

Frequently asked questions