hsn_code (mandatory)

Unilever

Unilever is not maintaining the HSN code for local deliveries. Is it mandatory to maintain HSN code for local deliveries for E-invoicing?

SysAdmin

Dear Unilever,

The use of HS Codes and ISIC Codes are mandatory because this support interoperability across border and standardization of invoices.

Ltaiwo

Given the mandatory nature of HS code classification, I would appreciate guidance on the following:
1. Product Mapping to HS Codes.
For FMCG companies, is there an official resource or platform that facilitates accurate mapping of individual products to their corresponding HS codes? If so, kindly share the recommended site or tool.
2. Use of a Single HS Code for Similar Products
Can multiple products within the same category or group (e.g., different flavors of soap or condom for instance) be classified under a single HS code, provided they share similar composition and usage?

SysAdmin

Dear Ltaiwo,

Please note that there is no single HS Code section dedicated to FMCG products. However, most FMCG items typically fall within Section IV (Food and Beverages) and Section VI (Chemicals and Cosmetics), depending on their composition and intended use.
At the moment, there isn’t an official online resource for precise HS Code mapping. You may consult your Service Provider or internal compliance team for accurate classification guidance.
Yes, multiple products within the same category can be classified under a single HS Code, provided they share the same essential composition, characteristics, and intended use.
For example, different flavors, colors, or scents of a soap, or various types of condoms made from the same material and for the same purpose, would typically fall under one HS Code. The HS classification is determined by the nature and function of the product, not by variations in brand, flavor, or packaging.
However, if the products differ significantly in composition or intended use (e.g., medicated vs. cosmetic soap), they may require distinct HS classifications.