HS Codes & Classification
What is the Harmonized System (HS)?
The Harmonized Commodity Description and Coding System (HS) is an international standard developed by the World Customs Organization (WCO). It's a 6-10 digit code that uniquely identifies every product in international trade.
In Seychelles customs, HS codes determine:
- Customs duty rate (0-40% depending on product type)
- VAT rate (standard 15%)
- Excise tax (alcohol, tobacco, fuel only)
- Licensing requirements (restricted goods)
- Environmental levy (certain products)
HS Code Structure
HS codes are hierarchical and build from general to specific:
02 — Chapter
Meat and edible meat offal (21 chapters total in HS classification)
02 05 — Heading
Meat of horses, asses, mules, and hinnies, fresh or chilled
02 05 00 — Subheading
Most specific level (6 digits minimum, up to 10 for Seychelles)
💡 The more digits, the more specific the classification. A 6-digit code is standard; 8-10 digits may be country-specific.
How Maxline Classifies Goods
When you upload a document, Maxline uses Google Gemini AI to automatically classify each item. The classifier:
- Reads the goods description from your invoice or B/L
- Searches our Seychelles tariff database for matching HS codes
- Provides the top 3 candidate codes with reasoning
- Shows duty rates, VAT, excise, and environmental levy for each option
- Assigns a confidence score (🟢 high, 🟡 medium, 🔴 low)
Important: AI classifications are recommendations. You are responsible for verifying accuracy and selecting the correct code.
Using the HS Code Browser
In the declaration form, click "Browse HS Codes" to explore the full Seychelles tariff database. The browser shows:
- Sections (21 major categories like Food, Textiles, Machinery)
- Chapters (2-digit codes, e.g., Chapter 02 = Meat)
- Headings (4-digit codes, e.g., 02 05 = Horse meat)
- Subheadings (6+ digit codes, e.g., 02 05 00 13 = Fresh horse meat)
For each code, you'll see:
- Official code description (per WCO harmonized nomenclature)
- Seychelles-specific duty rate (%)
- VAT applicability (standard 15%)
- Excise tax (if applicable)
- Environmental levy (if applicable)
- Licensing requirements (if restricted)
Common HS Code Examples
27 10 19 00 — Petrol (gasoline)
Duty 10% | Excise 40% | VAT 15%
84 19 12 00 — Diesel engines
Duty 5% | No excise | VAT 15%
62 04 39 00 — Women's suits (synthetic fibre)
Duty 25% | No excise | VAT 15%
22 04 29 00 — Wine (other than sparkling)
Duty 15% | Excise 40% | VAT 15%
85 04 40 00 — Transformers (electrical)
Duty 5% | No excise | VAT 15%
Common Classification Mistakes
❌ Confusing Parts & Components
"Engine block" ≠ "Complete engine". Parts are classified by material (iron, aluminum) while complete units go under machinery sections.
❌ Missing Qualifying Keywords
"Electronics" is too vague. "Electronic monitoring devices" → Chapter 90. "Electronic toys" → Chapter 95. Specificity matters.
❌ Material Content Ignored
A "plastic bucket" (39 23 00) has a 5% duty, but a "metal bucket" (73 24 90) has 15% duty. Always verify material composition.
❌ State of Goods Misclassified
"Fresh meat" vs "frozen meat" vs "dried meat" have different HS codes. Condition and state matter significantly.
❌ Forgetting Country of Origin
Some goods have preferential tariffs based on origin (e.g., goods from COMESA member states). Verify origin at import.
Tips for Accurate Classification
- Use the exact goods description from your invoice, not a shortened version.
- Include material composition (plastic, wood, metal, fabric, etc.)
- Specify purpose or use if relevant (e.g., "diesel engine for vehicle" vs "generator")
- Cross-check with 2–3 different descriptions to confirm consistency
- Consult the Seychelles Customs Authority if uncertain about classification before shipping
- Document your reasoning in case of audit (which HS code you selected and why)
Need Help Classifying Your Goods?
Maxline provides AI-recommended codes, but you retain responsibility for final classification. If you're unsure, consult with a customs broker or the Seychelles Customs Authority.