How to Find Harmonized Codes, Duties, And Taxes

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How to Find Harmonized Codes, Duties, And Taxes

• Doug Barry
• International Trade Specialist
• Doug.Barry_at_trade.gov

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Schedule B vs. HS

• Harmonized System number
• 6-digit import and export code based on the
  International Harmonized System (HS)
• Schedule B number
• 10-digit classification code for U.S. exports to
  all other countries
• Example 8541.90.9010 (Solar Panel Parts)
• The first set of six digits is standardized for
  all countries using the HS.
• The last four digits are country-specific.

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Step 1 Census Bureaus Schedule B Website
www.census.gov/scheduleb
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Step 2 3CE Search Engine
http//uscensus.prod.3ceonline.com//p0
Solar Panel Parts
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Step 3 Derive HS Number
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Schedule B Verification
www.census.gov/scheduleb
8541.80
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Schedule B Verification
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A More Complicated Classification
http//uscensus.prod.3ceonline.com//p0
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Tariffs and Taxes

• Many country governments impose duties and taxes
  on goods arriving from other countries.
• Some governments apply multiple taxes and fees.
• Your buyer will want to know in advance the exact
  cost of the product when it arrives in his or her
  country. This total cost is called the landed
  cost.
• The landed cost includes
• Selling price
• Insurance
• Freight
• Duties and taxes
• Extra fees
• These costs can be itemized on your commercial
  invoice.

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Ways to estimate the duties and taxes

• Through your freight forwarder or courier company
• Call the U.S. Commercial Service at
• 1-800-USA-TRADE
• Use the export.gov website, with the CustomsInfo
  database for the tariff and Country Information
  page for the taxes

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Finding out Tariffs and Taxes through Export.gov
www.export.gov
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Finding out Tariffs and Taxes through Export.gov
www.export.gov/logistics/index.asp
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Finding out Tariffs and Taxes through Export.gov
www.export.gov/logistics/eg_main_018130.asp
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Finding out Tariffs and Taxes through Export.gov
http//export.customsinfo.com/Default.aspx
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Finding out Tariffs and Taxes through Export.gov
http//export.customsinfo.com/GlobalTariffs/Defaul
t.aspx
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Finding out Tariffs and Taxes through Export.gov
http//export.customsinfo.com/GlobalTariffs/Defaul
t.aspx
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Finding out Tariffs and Taxes through Export.gov
http//export.customsinfo.com/GlobalTariffs/Defaul
t.aspx
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Finding out Tariffs and Taxes through Export.gov
www.export.gov/logistics/eg_main_018130.asp
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Finding out Tariffs and Taxes through Export.gov
http//export.gov/logistics/eg_main_018142.asp
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Calculating a Tariff/Tax Estimate
Example

• (C) Invoice Value 10,000
• (I) Insurance 1,000
• (F) Freight 2,500
• CIF Value 13,500
• Duty 0
• Duty Paid 13,500 x 0 0
• Value Added Tax 19
• VAT Paid (13,5000) x 19 2,565
• All Totaled 13,500 0 2,565 16065

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Special Cases
It is advisable to call 1-800-USA-TRADE to verify
the tariffs and taxes for the following countries

• Australia
• Brazil
• Chile
• CAFTA countries Costa Rica, Dominican Republic,
  
• El Salvador, Guatemala, Honduras, Nicaragua
• India
• NAFTA countries Canada, Mexico
• Switzerland

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Review

• Harmonized System Number

• Schedule B Number

• 6 digit import/export code
• Standardized internationally

• 10 digit code for all U.S. exports
• Last 4 digits may differ depending on the country

HS Code
8471.12.0050
Schedule B Number
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Review

• To find the Schedule B Number
• www.census.gov/scheduleb
• Search or Browse
• To find the duty and taxes
• www.export.gov
• Customs Info for tariff
• Country specific information for taxes
• Ask your freight forwarder
• Call 1-800-USA-TRADE

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Apply What Youve Learned!
Company A would like to export a product to the
Philippines. Product description Radio remote
control apparatus What is the HS code? What is
the tariff or duty? What taxes will be imposed
on the product?
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The End

• Doug Barry
• International Trade Specialist
• Doug.Barry_at_trade.gov