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Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

Heading 8304Code to declare

The lowest level of the nomenclature: this code goes in the import declaration. An export declaration needs only the first 8 digits.

Place in the nomenclature

  • 8300 00 00 00Miscellaneous articles of base metal
  • 8304 00 00 00Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

On the same level

What is the code used for?

Heading 8304 is a four-digit heading in chapter 83. The first four digits are the same in every country that uses the worldwide Harmonized System (HS).

The code is the lowest level of the nomenclature and is used as it is: an import declaration takes all ten digits (8304 00 00 00), an export declaration only the first eight (8304 00 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).