Determining the classification of goods imported into Australia
Determining the HS classification for goods is a very important step in determining the tariffs applicable to those goods. According to the regulations of the World Customs Organization (WCO), member countries will use a unified HS code up to the first 6 digits, while the following digits in the HS code series are under the sole discretion of each country, so these numbers may differ between countries.
For imports, Australia currently applies a detailed 10-digit HS system under the Combined Australia Customs Tariff Nomenclature and Statistical Classification (Working Tariff). Of which, the first 8 digits of the HS code are used for import duty purposes, while the 9th and 10th digits are used for trade statistics purposes.
Businesses can find out more about Australia's latest HS System (HS 2022) on the Australian Border Force website at the link: https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/2022-harmonized-system-changes
Vietnam is currently applying the 8-digit HS system according to the ASEAN Harmonized Tariff Nomenclature, which is different from the HS code used by Australia. Therefore, to import goods into Australia, businesses need to pay attention to determining the HS code according to the Australian HS system (not according to the Vietnamese HS system). In case of uncertainty about the classification of their goods, businesses can contact the Australian Border Force for support in determining the HS code of the goods in advance, avoiding possible disputes between businesses and Australian management agencies when declaring imports.
Source: Center for WTO and International Trade
