HS codes on goods lines
Every goods line on an eInvoice carries its customs tariff (HS) code. Hold the code on the item once, and it travels on every invoice.
In short
Every goods line on your eInvoice must carry the customs tariff (Harmonised System, HS) code of the goods. Add the code once to each item in your item list. From then on it prints and travels on every invoice without anyone typing it.
Why eInvoicing needs it
The HS code is the international number customs uses to classify goods. The first 6 digits are the same in every country. The UAE adds more digits for its own tariff: 8 digits for many years, and 12 digits under the GCC integrated customs tariff that UAE customs is now bringing in.
On the eInvoice, each line states whether it is goods or services. When a line says goods, the PINT AE format (the UAE eInvoice standard) requires an item classification code, and that code must use the HS scheme. An invoice that marks a line as goods without an HS code is rejected before it reaches your customer.
The Ministry of Finance guidelines say a date for making HS codes mandatory in every case will be announced separately. Calculus marks every line as goods or services from day one, so every goods line needs its code now. This also means you do not have to change your item master a second time later.
What good looks like
An invented invoice from Al Noor Trading LLC to Gulf Spice Imports FZE:
| Line | Item name | Item type | HS code | Before |
|---|---|---|---|---|
| 1 | Red lentils, split, 25 kg bags | Goods | 07134000 | No code |
| 2 | Chickpeas, dried, 25 kg bags | Goods | 07132000 | "0713.20 / 0713.40" (two codes) |
| 3 | Delivery to customer warehouse | Services | (service code) | Typed as a goods line |
Each goods line has one code, written as digits only. The delivery line is a service, so it carries a service code, not an HS code.
How to find your code
- Your customs paperwork first. Open your bills of entry (imports) and export declarations. The code customs accepted is the strongest evidence you hold.
- Your supplier's commercial invoice. Overseas suppliers usually print the HS code of their country. The first 6 digits should match yours.
- The Dubai Customs code search. Dubai Customs publishes an HS code search service (link below). Use it to confirm the description matches your goods.
- Your clearing agent. If the sources disagree, ask the agent which code customs accepts, and use that one.
Keep a note of the source for each code. If customs or the Federal Tax Authority (FTA) ever asks, you can show where it came from.
How to fix it in Tally
- Press Alt+G (Go To), choose Alter Master, then Stock Item, and open the first item.
- Enter the HS code in the item's tariff or HS code field, if your TallyPrime release shows one in the statutory details. If it does not, ask your Tally partner to add a user defined field on the stock item for the HS code.
- Enter the code as digits only, with no dots or spaces. Save with Ctrl+A.
- Repeat for every stock item you sell. Give a service item or service ledger a service code instead.
- Run a stock item list with the new field and check no goods item is blank.
The outcome that matters: each stock item holds one HS code, and that code appears on every sales line that uses the item.
How to fix it in Excel or another system
- Add an "HS code" column to your item list sheet. Format the column as text, so Excel keeps leading zeros. Example value:
07134000. - On the invoice template, pull the code with a lookup from the item list, for example
=VLOOKUP(B12, Items!A:D, 4, FALSE). Never type it on the invoice by hand. - Add a check that flags any goods line where the lookup returns blank.
On an ERP, ask your ERP partner to add a field on the item master that holds the HS code and sends it on every goods line.
Checklist
- Every goods item in the item master has one HS code.
- Each code is checked against a customs declaration or the clearing agent.
- Codes are stored as digits only, as text, with leading zeros kept.
- The invoice takes the code from the item master, never typed per invoice.
- Service items carry a service code, not an HS code.
The law
- Peppol PINT AE, rule IBR-184-AE: when Item type (BTAE-13) is Goods, the Item classification identifier (IBT-158) must be provided. https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/rule/ibr-184-ae/
- Peppol PINT AE, rule IBR-188-AE: the scheme identifier (IBT-158-1) must be HS when an item classification identifier is provided. https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/rule/ibr-188-ae/
- MoF UAE Electronic Invoicing Guidelines V1.1, section 12.2, item 6 (Item type values G, S and B) and item 28 (HS codes and their timeline). https://mof.gov.ae/wp-content/uploads/2026/06/UAE-Electronic-Invoicing-Guidelines_V-1.1-01June2026.pdf
- Dubai Customs Notice No. 10/2025 on the 12-digit integrated customs tariff, and the Dubai Customs HS code search. https://www.dubaicustoms.gov.ae/en/eServices/Pages/HScodesearch.aspx
Common questions
- Where do I find the HS code for an item?
- Look at your own customs declarations (bills of entry for imports, export declarations for exports). The code customs accepted for that item is the one to use. Your supplier's commercial invoice and the Dubai Customs code search are good second checks.
- Do I use 6, 8 or 12 digits?
- The eInvoice format does not fix a length. Use the code exactly as it appears on your latest customs declaration for that item, digits only. That is 8 digits on older UAE declarations and 12 digits under the new GCC tariff.
- One item has two HS codes on different shipments. Which one is right?
- An item has one code. If two declarations show different codes, the goods are different or one declaration is wrong. Split the item in two, or ask your clearing agent which code customs accepts, and fix the item master.
- We only sell services. Does this apply to us?
- No. Service lines carry a service code instead. See the [service codes guide](/guides/service-codes).
General guidance on UAE eInvoicing and VAT as they shape the eInvoice. It is not tax advice for a specific transaction. Last reviewed 2026-10-19.
