The lowest level of the nomenclature: this code goes in the import declaration. An export declaration needs only the first 8 digits.
This code in Finnish Customs' Fintaric ↗Calculate duties and taxes with Fintaric's calculator ↗Duties, taxes and other measures in the EU's TARIC service ↗
3827 68 00 40 is a TARIC code, the most detailed, ten-digit level of the EU customs tariff. Its first eight digits, 3827 68 00, are the CN code and the first six, 3827 68, the HS subheading.
The code is the lowest level of the nomenclature and is used as it is: an import declaration takes all ten digits (3827 68 00 40), an export declaration only the first eight (3827 68 00).
Duties, VAT, import restrictions and the other measures that apply to the code are in the EU's TARIC service. The search is a guide only; Finnish Customs gives binding decisions on classification (Binding Tariff Information).
