HS Code on a Commercial Invoice: What It Is and When It's Required
The HS code is the Harmonized System number that classifies each item on the invoice. For goods entering the United States it is required: the invoice (or other documents accepted in its place) filed with the entry must carry the 8-digit HTSUS subheading, which the port director can waive if it is not available at release (19 CFR 142.6(a)(4)), and the importer or customs broker adds it "on the invoice or with the invoice data" (19 CFR 141.90(b)). For other destinations it depends on that country's customs authority and on your carrier.
Is an HS code required on a commercial invoice?
Search results give opposite answers because four different things get mixed up. Here they are separately, each with its source:
| Question | Answer | Source |
|---|---|---|
| Must the seller's invoice list it? (US) | Not in the list itself. 19 CFR 141.86(a) sets out eleven items every invoice of imported merchandise must show (port of entry, parties, description, quantities, price or value, currency, charges, rebates, origin, assists); the HS code is not one of them. | 19 CFR 141.86(a) |
| Must the invoice filed with a US entry carry it? | Yes: "The appropriate eight-digit subheading from the Harmonized Tariff Schedule of the United States. If the importer is uncertain of the appropriate subheading number, Customs shall assist him at his request. The port director may waive this requirement if he is satisfied that the information is not available at the time release of the merchandise is authorized." | 19 CFR 142.6(a)(4) |
| Who adds it for a US import? | "The importer or customs broker must include on the invoice or with the invoice data the appropriate subheading under the provisions of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) and the rate of duty for the merchandise being entered." | 19 CFR 141.90(b) |
| Other destinations and exports from the US | The International Trade Administration says the commercial invoice "may include the Harmonized System (HS) code" and that "This can speed up the export clearance process." Each destination's customs authority, and each carrier, sets its own document rules. | trade.gov, "Commercial Invoice" |
| What carriers say | FedEx: "For U.S. exports, the 10-digit code can be either a Harmonized number or the Schedule B Commodity Number. Entering a proper harmonized code allows FedEx to help you determine the necessary customs documentation as well as make a more accurate duty and tax estimate." UPS: "Include a harmonized tariff code." DHL: "Some countries require both an export and an import HS code. Check local requirements before you ship." | FedEx shipping FAQs; UPS commercial invoice page; DHL US commercial invoice guide |
eCFR text up to date as of 2026-09-23; all sources read 2026-09-25. This guide is independent of CBP, the carriers and every tariff publisher named here.
What an HS code is
Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature developed by the World Customs Organization (WCO). It comprises more than 5,000 commodity groups; each identified by a six digit code, arranged in a legal and logical structure and is supported by well-defined rules to achieve uniform classification. The system is used by more than 200 countries and economies as a basis for their Customs tariffs and for the collection of international trade statistics.
The six digits break down into a chapter, a heading and a subheading. Using coffee as the example (as printed in the US and UK tariffs):
- 09: chapter (coffee, tea, maté and spices)
- 0901: heading ("Coffee, whether or not roasted or decaffeinated; ...")
- 0901.21: subheading (coffee, roasted: not decaffeinated), the same in every HS country
- 0901.21.00 and 0901.21.00.20: the US 8-digit subheading and 10-digit statistical number (Arabica in retail containers of 2 kg or less, not certified organic)
The US government's own explainer is the International Trade Administration's Harmonized System (HS) Codes page, which says the HS "is updated every five years" and that "Countries are allowed to add longer codes to the first six digits for further classification."
How many digits: 6, 8 or 10
The first six digits are shared; the rest belong to each tariff. Every row below comes from that tariff's publisher (read 2026-09-25):
| Where | Digits | Example | What the source says |
|---|---|---|---|
| Harmonized System (worldwide base) | 6 | 0901.21 (coffee, roasted, not decaffeinated) | The WCO: "each identified by a six digit code". WCO |
| United States, invoice filed with the entry | 8 (HTSUS subheading) | 0901.21.00 | 19 CFR 142.6(a)(4): "The appropriate eight-digit subheading from the Harmonized Tariff Schedule of the United States." eCFR |
| United States, entry summary (CBP Form 7501) | 10 (statistical number) | 0901.21.00.20 | Form 7501 instructions, column 33A: "Record the appropriate full 10-digit HTS item number." CBP Form 7501 (02/26) instructions |
| United States, exports (EEI filed in AES) | 10 (Schedule B or HTSUSA) | Look up in Schedule B | 15 CFR 30.6(a)(12): "Report the 10-digit commodity classification number as provided in Schedule B". eCFR |
| European Union (Combined Nomenclature) | 8 (CN code) | 1806 10 15 (the Commission's own example) | European Commission: a CN code "has an 8-digit code number". TARIC, "the integrated tariff of the European Union", is the database of the EU measures that apply to those codes. European Commission |
| United Kingdom (UK Integrated Online Tariff) | 10 for imports (commodity code); 8 for exports | 0901 2100 00 (export: 0901 2100) | The tariff lists "Commodity 0901 2100 00" and says "The commodity code for exporting and Intrastat reporting ... is 0901 2100." UK Integrated Online Tariff |
| Canada (Customs Tariff) | 10 (classification number) | 9507.90.10.00 (the CBSA's own example) | CBSA: tariff items are digits 7 and 8, statistical suffixes digits 9 and 10; "All 10 digits combine to form the complete classification number." CBSA |
The coffee codes were checked in the USITC HTS and the UK Integrated Online Tariff on 2026-09-25. The EU and Canada examples are the ones those authorities use on their own pages. A code valid in one tariff can be wrong in another beyond the sixth digit: GOV.UK warns that if you rely on an overseas supplier's code "you'll need to check if the treatment is the same and how much of the code applies in the UK."
HS code vs HTS code vs Schedule B
- HS code: the 6-digit international base maintained by the WCO.
- HTS / HTSUS code: the US import tariff (Harmonized Tariff Schedule of the United States), published by the USITC. 8 digits on the entry invoice, 10 on the entry summary.
- Schedule B: the US export classification, administered by the Census Bureau. It is reported in the Electronic Export Information (EEI) filed in AES, not on the invoice: 15 CFR 30.6(a)(12) asks for "the 10-digit commodity classification number as provided in Schedule B" and allows the 10-digit HTSUSA number "in lieu of the Schedule B commodity classification number except as noted in the headnotes of the HTSUSA."
While a complete 10-digit US Schedule B number and US HTS number may not be the same for every physical product, the first 6 digits (the Harmonized System Subheading/code) will be the same.
Where the HS code goes on the invoice
One code per line item, next to the description and the country of origin. An illustrative line for roasted coffee shipped to the United States:
| Description of goods | Country of origin | HS code | Qty |
|---|---|---|---|
| Roasted coffee beans, Arabica, not decaffeinated, not certified organic, in 1 kg retail bags | Colombia | 0901.21.00 | 200 bags |
Illustrative example (fictional shipment). The code is the US 8-digit subheading as listed in the USITC HTS on 2026-09-25; the matching 10-digit statistical number is 0901.21.00.20. For another destination, look the product up in that country's tariff. A precise description matters as much as the number: the Form 7501 instructions ask for "A description of the articles in sufficient detail to permit the classification thereof under the proper statistical reporting number in the HTS".
With our Commercial Invoice Generator
The Commercial Invoice Generator has an HS Code field and an Origin field on every line, and the PDF prints them in the "HS Code" and "Country of Origin" columns. The field is free text: the generator does not check whether a code exists, so look it up yourself. The editor opens with sample lines that include sample codes; replace every line with your own goods and codes.
The generator is free and unmetered for normal use; an anti-abuse cap of 20 PDFs per device per day (200 per IP) applies, well above ordinary use, and blank template file downloads are not metered. A one-line "Created free with myinvoicetemplate.com" credit is switched on by default and one free checkbox in the settings turns it off. Your draft is stored in your own browser on this device, so download and keep the PDF you need.
How to find your HS code
Use the official lookup for the country the goods are entering (or, for US exports, Schedule B):
- United States (imports): USITC Harmonized Tariff Schedule search.
- United States (exports): the Census Bureau's Schedule B search.
- European Union: TARIC consultation (CN codes and EU measures).
- United Kingdom: the UK Integrated Online Tariff; HMRC's guide Finding commodity codes for imports into or exports out of the UK.
- Canada: the CBSA's Canadian customs tariff page.
If the classification is uncertain, earlier binding rulings show how customs classified similar goods: CBP's CROSS rulings database and the EU's EBTI database. For a US entry, 19 CFR 142.6(a)(4) adds that "If the importer is uncertain of the appropriate subheading number, Customs shall assist him at his request."
What happens when the code is wrong (US)
The penalty statute for US entries, 19 U.S.C. 1592, covers material false statements or omissions made "by fraud, gross negligence, or negligence". Its exception reads:
Clerical errors or mistakes of fact are not violations of paragraph (1) unless they are part of a pattern of negligent conduct. The mere nonintentional repetition by an electronic system of an initial clerical error does not constitute a pattern of negligent conduct.
For a negligent violation, 1592(c)(3) sets the maximum civil penalty at the lesser of the domestic value of the merchandise or "two times the lawful duties, taxes, and fees of which the United States is or may be deprived", or, "if the violation did not affect the assessment of duties, 20 percent of the dutiable value of the merchandise." Higher ceilings apply to gross negligence and fraud (1592(c)(1)-(2)), and a prior disclosure made before, or without knowledge of, a formal investigation lowers them (1592(c)(4)).
To fix an entry before liquidation, CBP says: "Submission of a PSC is the sole method for trade to electronically correct entry summaries prior to liquidation", and "PSC filers can submit these changes within 300 days from the date of entry and up to 15 days of the scheduled liquidation date, whichever date is earlier." After liquidation, CBP lists a prior disclosure or a protest as the options (CBP, Post Summary Corrections, read 2026-09-25).
HS code on a commercial invoice: FAQ
What is an HS code on a commercial invoice?
It is the Harmonized System number that classifies each item on the invoice. The World Customs Organization describes the HS as an international product nomenclature whose commodity groups are each "identified by a six digit code"; countries add digits after those six for their own tariffs. On the invoice, the code sits on each line next to the description and the country of origin.
Is an HS code required on a commercial invoice?
For goods entering the United States, yes: the commercial invoice or other documentation filed with the entry must contain "The appropriate eight-digit subheading from the Harmonized Tariff Schedule of the United States" (19 CFR 142.6(a)(4)), and the port director may waive this if the information is not available when release is authorized. The importer or customs broker must include the subheading and rate of duty "on the invoice or with the invoice data" (19 CFR 141.90(b)); the list of contents the seller's invoice must show (19 CFR 141.86(a)) does not include it. For other destinations it depends on that country's customs authority and on your carrier.
Can I leave the HS code blank on a commercial invoice?
For a US import the code still has to reach CBP: 142.6(a)(4) requires the 8-digit HTSUS subheading on the invoice or other documents filed with the entry, unless the port director waives it, and if the importer is unsure of the subheading, "Customs shall assist him at his request". In practice the importer or customs broker adds it (141.90(b)). If you are the seller, ask your buyer or their broker which code to print, or look it up in the destination's tariff. Other destinations and carriers set their own rules.
How many digits should the HS code have on an invoice?
The shared international part is 6 digits. The US invoice filed with an entry carries the 8-digit HTSUS subheading (19 CFR 142.6(a)(4)) and the entry summary the full 10-digit HTS number (CBP Form 7501 instructions). US export filings use the 10-digit Schedule B number (15 CFR 30.6(a)(12)). EU CN codes have 8 digits, UK import commodity codes have 10 (the UK tariff gives 8-digit codes for exports), and Canada's complete classification number has 10.
Is an HS code the same as an HTS code or a Schedule B number?
They share the first six digits. The International Trade Administration says a complete 10-digit US Schedule B number and US HTS number "may not be the same for every physical product" but "the first 6 digits (the Harmonized System Subheading/code) will be the same." The HTSUS classifies US imports; Schedule B classifies US exports.
Do HS codes change?
Yes. The International Trade Administration says the HS "is updated every five years", and national tariffs such as the HTSUS are revised on their own schedules. Look the code up in the current tariff of the destination when you ship rather than copying an old invoice.
Who is responsible for the HS code, the exporter or the importer?
For US imports the regulation puts the notation on the importer or customs broker: they "must include on the invoice or with the invoice data the appropriate subheading ... and the rate of duty" (19 CFR 141.90(b)). Many sellers still print a code to help their buyer; the International Trade Administration notes that the HS code on the invoice "can speed up the export clearance process". Whoever prints it should check it against the destination's current tariff.
Not legal or customs advice. Classification depends on the exact goods and the destination's current tariff. The quoted texts are shown with the date we read them; confirm the code with the importer, a licensed customs broker or the customs authority before you ship.