IATA Refines its Position on HS Code Requirements in Air Cargo Information Filings
Harmonized System (HS) codes (also known as tariff codes or commodity codes) are an internationally standardized system for classifying goods, developed by the World Customs Organization. They are primarily used to determine tariffs and duties when goods cross borders. Still, Customs authorities are increasingly requesting HS codes in advance of cargo information filings to improve risk assessment and streamline automated processes. Recognizing this trend, IATA has updated its position on HS code requirements, refining its 2019 stance to reflect the new regulatory environment impacting airlines.
HS codes can complement cargo descriptions and help Customs authorities carry out risk assessments more effectively, reducing delays and penalties for carriers. However, carriers typically do not own shipment data and are not qualified to classify goods. Therefore, while IATA supports the global use of HS codes at the six-digit international standard level, it insists on clear boundaries for these requirements, harmonization across jurisdictions, and the principle that carriers should not be held liable for the accuracy of HS codes provided by shippers or their agents.
This updated position underscores IATA’s commitment to balancing regulatory objectives with operational realities. By advocating for globally consistent standards and clearly defined responsibilities, IATA aims to ensure that HS code requirements strengthen supply chain security without imposing undue burdens on air carriers. Collaboration between regulators and industry stakeholders remains essential to achieve these goals in a safe, efficient, and compliant manner.