At the international level, the harmonized system hs for classifying goods is a sixdigit code. The world customs organization has published here the 2017 edition of the harmonized system nomenclature, which will enter into force jan. It is a nomenclature which enables all physical goods moving across borders to be assigned to a class in a uniform manner all over the world. Harmonized commodity description and coding system, 2017 hs 2017. The first six digits refer to the classification in the wco harmonized system hs. It is a further development with special euspecific subdivisions of the world customs organizations harmonized system. Ahtn is based on the harmonized system up to the 6digit subheadings.
Uniform tariff nomenclature within asean base for preferential tariff purposes in afta andother free trade areas. The harmonized commodity description and coding system. The harmonized system is an international nomenclature for the classification of. Notes the table below shows only those parts of the harmonized system, which are affected by the wco council recommendation of 26 june 2009 to amend the harmonized system. The harmonized commodity description and coding system, generally referred to as the harmonized system or simply the hs, is a multipurpose international product nomenclature developed by the world customs organization wco. Harmonized system explanatory notes pdf book manual free.
Harmonized system explanatory notes pdf book manual. Dec 02, 2016 1 january 2017 marks the implementation of the 2017 version of the harmonized system hs nomenclature. This site is like a library, you could find million book here by using search box in the header. The combined nomenclature cn is a tool for classifying goods, set up to meet the requirements both of the common customs tariff and of the eus external trade statistics. This page contains the chapterbychapter listing of the harmonized tariff schedule and general notes.
It allows participating countries to classify traded goods on a common basis for customs purposes. The explanatory notes 5 volumes in english and french do not form an integral part of the harmonized system convention. The taric support application provides you with all the information you need for accurate classification for import and export customs declarations. The atr contains information on the tariff nomenclatures that apply in each asean member state, as well as the explanatory notes supporting the interpretation of the tariff nomenclature. Any amendments on the harmonized system would also be reflected on the ahtn. The changes in hs 2017 reflect the amendments to the nomenclature appended to the international convention on the harmonized commodity description and coding system hs convention, which were accepted as a result of the customs cooperation councils now the world customs organisation. The nomenclature governed by the convention on the harmonized commodity description and coding system, commonly known as hs nomenclature, is an international multipurpose nomenclature which was elaborated under the auspices of the world customs organization wco.
For example, the notes explain the terminology used, list specific exclusions or inclusions, and detail certain production or manufacturing methods that might impact classification. The notes are arranged in the same order as the tariff itself. We believe, however, that a proper interpretation of schedule lxxx should have included an examination of the harmonized system and its explanatory notes. The harmonized system explanatory notes are published by wco in 5 volumes 2012 edition and reflect the official interpretation of the harmonized commodity description and coding system. Mar 23, 2020 read online harmonized system explanatory notes book pdf free download link book now. Harmonised system nomenclature centre for wto studies. Clicking on a link will load the corresponding adobe. Thanks to its versatile structure and multipurpose nature, the hs is a true language of international trade.
The harmonized system database contains the hs nomenclature 2007, 2012 and 2017 versions, the hs explanatory notes 4th edition 2007, 5th edition 2012 and 6th edition 2017, the classification opinions, the alphabetical index, the classification decisions, the amendments to the hs implemented as on 1st january 2017 and the correlation tables between the 2012 and 2017 hs versions. Article 1 objectives the objectives of the protocol are as follows. The fundamental rules for the classification of goods into a customs tariffwhich complies with the harmonized system for the description and coding of goods hs are according to general rule 1. It is developed and maintained by the world customs organization wco, formerly known as the customs cooperation council. Read online harmonized system explanatory notes book pdf free download link book now.
Harmonized commodity description and coding systems hs the harmonized system is an international nomenclature for the classification of products. The titles of sections, chapters and subchapters are provided for ease of reference only. The harmonized commodity description and coding system commonly known as the harmonized system or hs is an internationally standardized nomenclature for the description, classification and coding of goods. The left hand column hs 2007 contains the texts of relevant section, chapter or subheading notes, and headings and subheadings, as they presently exist i. Explanatory notes and compendium of classification opinions. Hcdcs harmonized commodity description and coding system hs harmonized system cccn customs cooperation council nomenclature wco world customs organization cet common external tariff thn tariff heading number nesoi not elsewhere specified or included. General rules for the interpretation of the harmonised system 2 p a g e 3 rule 2 a any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. Nomenclature chapter 27 mineral fuels, mineral oils. It came into effect in 1988 and has since been developed and maintained by the world customs organization wco formerly the customs. The harmonized commodity description and coding system hs. Correlation tables hs 19962002, world customs organisation. Harmonised system explanatory notes listed as hsen. Harmonized commodity description and coding systems hs.
Central excise tariff act, 1985 is based on the harmonised system of nomenclature popularly known as hsn. Text covers the general rules of interpretation, section notes, chapters and subheadings. I31 and 2 i03022 and 3 i03051 and 2 i05111 and 2 ii07121 and ii071 iv16042 and iv16051. This classification is defined in the wco harmonized system hs and as the basis for the combined nomenclature cn used by the european union. Excise tariff act is modelled along with international practices. All books are in clear copy here, and all files are secure so dont worry about it. They also contain the text of the subheading explanatory notes indicating the scope and content of certain of the harmonized system subheadings. However, as approved by the wco council, they constitute the official interpretation of the harmonized system at the international level and are an indispensable complement to the system. The harmonized system introduction the harmonized commodity description and coding system, commonly known as the harmonized system or the hs, is an international nomenclature for the classification of goods. The explanatory notes provide a commentary on the scope of each heading, giving a list of the main products included and excluded, together with technical descriptions.
It is important to note, however, that the nomenclature and the tariff rates are different issues. All products are classified under a tariff code that carries information on. General rules for the interpretationof the harmonised system classification of goods in the nomenclature shall be governed by the following principles. Wco explanatory notes as an aid to indepth understanding, the international version of the harmonized system from the world customs organization has associated explanatory notes. The goods nomenclature is commonly based on the harmonized system. Tariff 1 established a nomenclature, known as the combined nomenclature or abbreviated to the cn, based on the international convention on the harmonised commodity description and coding system 2, known as the harmonised system or abbreviated to the hs. The combined nomenclature taxation and customs union. It is supplemented with the national requirements of each of the 10 asean member countries in the form of 8digit subheadings. Asean harmonized tariff nomenclature ahtn association of.
Get explanatory notes to the harmonized system pdf file for free on our ebook library pdf file. An alphabetical index listing all the goods referred to or described in the nomenclature and the. By 1970, it became apparent that this system would have to be revised both in order to make it usable by more countries and to ensure compatibility with modern, computerized methods of doing business. Harmonized system 2017 the downloadable files listed here contain the structure and, if any, the explanatory notes of the classifications. The relationship between the hs nomenclature and the. The hs has been supplemented by its own explanatory notes hsens. Classification of goods in the nomenclature shall be governed by the following principles. The harmonised commodity description and coding system hs has been.
This edition comprises a total of 5,387 separate groups of goods identified by a sixdigit code, up from 5,205 in the 2012 edition. Explanatory notes to the combined nomenclature of the. The combined nomenclature cn is the eus eightdigit coding system, comprising the hs. Wcoomd bookshop explanatory notes 6th edition hs 2017.
Here you can see an overview of the commodity codes used in this subdivision. The system begins by assigning goods to categories of crude and natural products, and from there proceeds to categories with increasing complexity. Reserved for possible future use in the harmonized system. Customs management tariff and classification of goods. The links below correspond to the various sections in the table of contents for the harmonized tariff schedule.
The ahtn is, in turn, based on the harmonised commodity description and coding system hs of the world customs organisation. Harmonised system explanatory notes how is harmonised. The explanatory notes to the harmonized system is over 2800 pages of easytounderstand explanations and notes on the often hardtocomprehend harmonized tariff schedule hts, which is the source for the classification of imports for the purposes of determining duties owed to customs. Harmonised system of nomenclature or simply harmonised. The ahtn is an 8digit commodity nomenclature that is based on the hs of the wcoit was conceptualized by the asean member states. The codes with the broadest coverage are the first four digits, and are referred to as the heading. Basic principles of customs classifications under the. The hs is a multipurpose goods nomenclature used not only as a basis for customs tariffs and. Shortly thereafter, the classification system it developed, known as the customs cooperation council nomenclature, came into use. This site is like a library, you could find million book here by using search box in. The hs therefore sets forth all the international nomenclature through the 6digit. Harmonized system general information taxation and. The atr contains information on the tariff nomenclatures that apply in each asean member state, as well as the explanatory notes supporting the. What is the asean harmonized tariff nomenclature ahtn.
Item classification the structure of the harmonized system. General rules for the interpretation of the harmonised system. Please note that the scope of reused codes may be different or similar. Wco explanatory notes generally follow the same structure as the tariff, but offer more detailed information. The explanatory notes do not form an integral part of the harmonized system convention. The changes in hs 2017 reflect the amendments to the nomenclature appended to the international convention on the harmonized commodity description and coding system hs convention, which were accepted as a result of the customs cooperation councils now the world. The harmonised commodity description and coding system, also known as the harmonised system hs of tariff nomenclature is an internationally standardised system of names and numbers to classify traded products. The eu classification system consists of three integrated components. Wco releases 2017 edition of harmonized system nomenclature. The harmonized commodity description and coding system, also known as the harmonized system hs of tariff nomenclature is an internationally standardized system of names and numbers to classify traded products. This classification is further subdivided by the european union into the eightdigit combined nomenclature cn codes. Nomenclature chapter 27 mineral fuels, mineral oils and. At the international level, the harmonized system hs for classifying goods is a sixdigit code system. Uniform tariff nomenclature within asean base for preferential tariff purposes in afta andother free trade areas base for the collection of.
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