TERMIUM Plus®

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HARMONIZED SYSTEM CODE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2025-09-10

English

Subject field(s)
  • Taxation
  • Customs and Excise
CONT

The HS [Harmonized System] code is used to determine the applicable duty rate, which can vary depending on the type of goods, their origin, and the country of import. … The duty rate is then applied to the value of the goods to calculate the import duty payable.

French

Domaine(s)
  • Fiscalité
  • Douanes et accise
CONT

[Les] numéros [de classement tarifaire pour chaque article importé] sont utilisés pour déterminer le taux de droit [à] payer à l'importation. La plupart des pays commerçants [...] utilisent le Système harmonisé (SH) comme base pour leurs systèmes de classement tarifaire.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Aduana e impuestos internos
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