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Singapore Customs

Understanding HS Classification

Learn what the Harmonised System is, how goods are classified using the General Interpretative Rules, and how the ASEAN Harmonised Tariff Nomenclature supports uniform classification across ASEAN.

Last updated 23 February 2026

What is the Harmonised System?

The Harmonised Commodity Description and Coding System (HS) is an international goods classification system developed by the World Customs Organization (WCO). It provides a standardised 6-digit nomenclature used globally for the classification of goods.

Structure of the HS

The HS consists of 21 Sections and 97 Chapters, organised according to product type and degree of manufacture. Its structure includes:

Structure of the Harmonised System (HS)

Goods must first be classified in the 4-digit HS heading, followed by the appropriate 1-dash subheadings, And the appropriate 2-dash subheadings and so on. Classification must not begin at lower-level subheadings. As shown in the infographic below, the goods in the HS are arranged in order of their degree of manufacture. The same order is arranged within each Chapter and its headings.

HS classification

How the Classification Process Works

Process of Classification

ASEAN Harmonised Tariff Nomenclature

The ASEAN Harmonised Tariff Nomenclature (AHTN) is an 8-digit HS nomenclature used by all ASEAN Member States,based on the WCO 6-digit HS.

Courses and Self-Learning Resources

SC 102 – Classification and the HS

You may register for the SC 102 course to learn the fundamentals of HS classification and gain a deeper understanding on the classification of goods and the HS.

Handy Guides

E-Learning Modules (MCQs)

Explore MCQs covering more than 30 HS Chapters, including goods such as:

  • Food and beverages

  • Chemical preparations

  • Plastic articles

  • Machinery and equipment

Answers and classification rationales are available online.