An accurate HS code connects your product description with the applicable customs tariff. The duty calculation then follows the wording of that tariff line, the customs value and any relevant quantity or measurement.
Start with the actual product
The Harmonized System (HS) organises traded goods by headings and subheadings. Classification requires the product’s material, function, composition and presentation. A supplier’s suggested code is useful input, but the destination tariff and applicable classification rules must be checked.
- Provide a specific description, model and intended use.
- Share composition, technical specifications, catalogue pages or photos.
- Confirm whether the item is complete, a part, a set or a mixed shipment.
- Keep separate invoice lines for products with different classifications.
Ad valorem and specific duty
| Duty basis | How it works | What to verify |
|---|---|---|
| Ad valorem | A percentage of the customs value. | Accepted customs value and the applicable percentage. |
| Specific | A stated amount per unit, such as kilogram, litre or square metre. | Tariff unit, declared quantity and the amount per unit. |
| Mixed or compound | A tariff may compare two calculations or combine components. | The exact wording: a comparison such as “whichever is higher” differs from an addition. |
Read the complete tariff line. Do not assume that every product attracts the same percentage, or that a weight-based measure can replace the required area, volume or item count.
A simple calculation example
Ad valorem: KES 100,000 customs value × 10% = KES 10,000.
Specific: 500 kilograms × KES 20 per kilogram = KES 10,000.
The applicable law and tariff determine which method applies. Import duty is also distinct from VAT, excise or other charges that may apply; each requires the correct assessment basis.
Prepare for a classification review
Send your product information before the supplier finalises shipping documents. Sheffield can review the description and supporting material, identify questions that need clarification and help align the declaration with the cargo. The final treatment remains subject to the applicable tariff and customs decision.
Information to prepare
- Commercial invoice with separate product lines
- Specifications, composition and intended use
- Packing list with the required weights and units
- Country of origin and shipment date
- Existing classification correspondence, if any
Practical questions
Can I use the supplier’s HS code without review?
Use it as a starting point. Confirm the actual product, destination tariff, classification rules and supporting technical information before declaring it.
Does the HS code alone determine the total taxes?
No. The customs value, tariff wording, quantity, origin and other applicable taxes or relief conditions also matter.
Official references
Review the current guidance and shipment-specific requirements.
WTO customs valuation and duty basesKRA customs guidanceReview the documents before the cargo moves
Share your commodity, origin, destination and supporting records with Sheffield’s clearance team.
Request a document review