WCO HARMONIZED SYSTEM SECTION IV
Section IV: Prepared Foodstuffs, Beverages, Spirits & Tobacco
Covers preparations of meat, fish, crustaceans, sugars, cocoa, cereals, vegetables, fruit, beverage spirits, vinegar, residues, and tobacco. Section IV comprises 9 WCO Chapters (Chapter 16, Chapter 17, Chapter 18, Chapter 19, Chapter 20, Chapter 21, Chapter 22, Chapter 23, Chapter 24).
WCO Classification
Section IV
Nomenclature Layer
Chapters Covered
9 Chapters
Ch 16, 17, 18, 19, 20, 21, 22, 23, 24
National Registries
10 Live Countries
US, UK, EU, DE, CA, MX, CN, JP, IN, AU
Tariff Index
5,755 HS6 Backbone
Universal WCO 6-Digit
1. Chapters Included in Section IV (Prepared Foodstuffs, Beverages, Spirits & Tobacco)
Click any chapter to access its full 4-digit heading breakdown and 6-digit tariff subheadings:
Chapter 16
Official WCO Hub
Browse Chapter 16 Tariff Lines →
Search subheadings, duty rates, and regulatory controls for Chapter 16.
Chapter 17
Official WCO Hub
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Search subheadings, duty rates, and regulatory controls for Chapter 17.
Chapter 18
Official WCO Hub
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Search subheadings, duty rates, and regulatory controls for Chapter 18.
Chapter 19
Official WCO Hub
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Search subheadings, duty rates, and regulatory controls for Chapter 19.
Chapter 20
Official WCO Hub
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Search subheadings, duty rates, and regulatory controls for Chapter 20.
Chapter 21
Official WCO Hub
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Search subheadings, duty rates, and regulatory controls for Chapter 21.
Chapter 22
Official WCO Hub
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Search subheadings, duty rates, and regulatory controls for Chapter 22.
Chapter 23
Official WCO Hub
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Search subheadings, duty rates, and regulatory controls for Chapter 23.
Chapter 24
Official WCO Hub
Browse Chapter 24 Tariff Lines →
Search subheadings, duty rates, and regulatory controls for Chapter 24.
2. Frequently Asked Questions: Section IV Customs Classification
What commodities are classified under WCO Section IV?
WCO Section IV (Prepared Foodstuffs, Beverages, Spirits & Tobacco) covers Chapters 16, 17, 18, 19, 20, 21, 22, 23, 24. Scope description: Covers preparations of meat, fish, crustaceans, sugars, cocoa, cereals, vegetables, fruit, beverage spirits, vinegar, residues, and tobacco.
Which chapters belong to Section IV?
Section IV contains 9 Harmonized System chapters: Chapter 16, Chapter 17, Chapter 18, Chapter 19, Chapter 20, Chapter 21, Chapter 22, Chapter 23, Chapter 24.
How are 6-digit HS codes structured within Section IV?
All 6-digit WCO Harmonized System codes in Section IV follow the 2022/2026 international nomenclature backbone. Digits 1–2 represent the Chapter, digits 3–4 represent the Heading, and digits 5–6 represent the Subheading.
What general MFN import duty rates apply to products in Section IV?
Customs duty rates in Section IV vary by country and specific 6-digit subheading. Multi-country tariffs (US, UK, EU, Germany, Canada, Mexico, China, Japan, India, Australia) can be queried per code on hscodedb.com.
What trade agreements provide duty preferences for Section IV goods?
Preferential tariff entry for Section IV goods is available under major trade agreements including USMCA/T-MEC, CPTPP, RCEP, EU-UK TCA, and CETA with a valid Certificate of Origin.
What partner government agency (PGA) controls apply to Section IV?
Imports in Section IV may require PGA clearances such as USDA/FDA/DAFF biosecurity (agricultural/food items), EPA/REACH (chemicals), or CITES (endangered flora/fauna).
How can an importer obtain a binding tariff ruling for Section IV items?
Importers can request binding classification decisions through official national portals: CBP CROSS (US), HMRC ATaR (UK), EU EBTI / Zoll (EU/Germany), CBSA NCR (Canada), SAT (Mexico), GACC (China), Japan Customs (Japan), CAAR (India), or ABF (Australia).
What valuation method is used to calculate duties on Section IV imports?
Most customs authorities assess ad valorem duties on the CIF (Cost, Insurance, Freight) or FOB transaction value under the WTO Customs Valuation Agreement.
What de minimis thresholds apply to express imports in Section IV?
Duty-free de minimis thresholds vary by destination: US $800 (Sec 321), Australia AUD $1,000 (LVT), EU/Germany €150, Canada C$150 duty-free / C$40 tax-free (CUSMA courier rules), UK £135, Japan ¥10,000 JPY, and India ₹10,000 INR.
Where can I search official 10-digit tariff extensions for Section IV?
Full 10-digit/8-digit national tariff lines for Section IV are indexed across all 10 live national registries on hscodedb.com.
3. Official Customs & WCO Primary Sources
World Customs Organization (WCO) HS Nomenclature ↗
Official 6-digit Harmonized System 2022/2026 structure.
USITC HTS Tariff Schedule 2026 ↗
Official 10-digit U.S. Harmonized Tariff Schedule.
HMRC Trade Tariff Service 2026 ↗
Official UKGT 10-digit tariff schedule.
EU Commission TARIC Database 2026 ↗
Official 10-digit EU Integrated Tariff database.
Bundeszollverwaltung (Zoll / ATLAS) ↗
German Federal Customs Administration tariff database.
CBSA Customs Tariff 2026 ↗
Official Canadian 10-digit CBSA tariff schedule.
SNICE TIGIE Tariff Portal Mexico 2026 ↗
Official Mexican 10-digit Fracción Arancelaria portal.
GACC China Customs Tariff 2026 ↗
Official Chinese 8-digit CN tariff schedule.
Japan Customs Tariff Schedule (実行関税率表) ↗
Official Japanese 9-digit tariff schedule.
CBIC India ITC-HS Tariff Schedule 2026 ↗
Official Indian 8-digit ITC-HS tariff schedule.
ABF Australian Working Tariff 2026 ↗
Official Australian 8-digit Working Tariff schedule.