Commodity Classification Branch

Commodity Classification Branch

H.S code -The “Harmonized Commodity Description and Coding System” (known as the Harmonized System or the HS) is one of the most successful instruments developed by the World Customs Organization. It is a multipurpose goods nomenclature used by more than 200 countries as the basis for Customs tariffs and for the compilation of international trade statistics. The HS is a unique way of identifying and coding merchandise/commodities in order to facilitate international trade and Customs regulations and applications. The HS is also used for many other purposes such as trade policy, rules of origin, monitoring of controlled goods, internal taxes, freight tariffs, transport statistics, quota controls, and economic research analysis.


Schedule A - Schedule A of the Customs Ordinance being the “table of duties” is comprised of a list of commodities and groups of commodities, and rates of duties prescribed for each commodity or group of commodities. The said list of Commodities is in accordance with the HS, established by international convention, to which Sri Lanka is a signatory. The classification of the commodities in the nomenclature (determination of the appropriate HS code) shall be governed by the principle set out in the General rules for the interpretation of the Harmonized System .


Internal Classification Advice- Commodity Classification Branch determines the appropriate HS codes for commodities Imported to or Exported from Sri Lanka. And they provide assistance to the Customs staff at various points in deciding the appropriate classification of commodities in the Table of Duties by applying the governing principles of the Harmonized Commodity Description and Coding System.


External Classification Advice -As a measure of facilitation to the trade, the Commodity Classification Branch issues Advance Classification Ruling for the commodities to be imported or exported. Importers/Exporters who desire to have the H.S code of any commodity that they intend to Import/Export, could make an application and obtain ruling from the Commodity Classification Division.
Advance Classification Ruling application form and the instructions .


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