Commodity Classification Branch
HS Codes & Advance Rulings

The Harmonized Commodity Description and Coding System (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.

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. The said list of Commodities is in accordance with the HS, established by international convention, to which Sri Lanka is a signatory.

Commodity Classification Branch determines the appropriate HS codes for commodities imported to or exported from Sri Lanka. They provide assistance to the Customs staff at various points in deciding the appropriate classification of commodities.

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.

Classification of goods in the Nomenclature shall be governed by the following principles:

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished, presented unassembled or disassembled.
   (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances.
3. (a) The heading which provides the most specific description shall be preferred to headings providing a more general description.
   (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.
   (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
5. (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.
   (b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable.

Representative sample of recent advance classification rulings issued by Sri Lanka Customs.