This factsheet provides an introduction to the United for Efficiency (U4E) Guidelines on Harmonized System Customs Codes and National Statistical Codes for Energy-Efficient Lighting, which provide guidance on the structure and function of the World Customs Organization (WCO) Harmonized Commodity Description and Coding System (Harmonized System) and how the Harmonized System codes for lighting products can be used to play a key role in successful MVE activities.