Tariff classification is the identification of a given product or article, with a numerical code called the Tariff Nomenclature, which replaces or expresses the description of the product or article in the import or export customs declarations.
In our country, the 8-digit Common Nomenclature of MERCOSUR (NCM), based on the Harmonized System of Description and Coding of Goods (HS), which was last updated in 2007, applies. The Harmonized System is a six-digit polyvalent nomenclature that designates the descriptive, ordered and methodical enumeration of goods according to technical-legal rules and criteria.
This nomenclature includes the corresponding headings, subheadings and numerical codes, the notes to the Sections, Chapters and Subheadings, as well as the General Rules for the Interpretation of the S.A.
In all those countries (there are currently more than 180 countries in the HS) which base their tariff classification on the Harmonized System, the first 6 digits are the same; then there are two digits corresponding to the classification provided by each country; and in the case of Argentina, 3 digits corresponding to the opening of the Sistema Informatico Maria (SIM) and finally a letter called the check digit.