The HS code is an internationally standardised 6-digit commodity code under the World Customs Organization's Harmonized System. It determines customs duties and statistical reporting, among other things.
In the EU: the Combined Nomenclature (CN) extends the HS code to 8 digits; this 8-digit code is also used for Intrastat reporting.
In transport: customs documents for shipments to third countries (e.g. Switzerland, the UK, Ukraine) need the correct commodity code.
Wrong codes: lead to border delays and waiting time.