The harmonized coding and description system harmonized system or hs is regularly updated by the world customs organization to accommodate the emergence of new and disappearance of previously existing products. Its relevance to trade and its classification of coal ash. Interpretative rules and the explanatory notes to the harmonized commodity description and coding system. The changes in hs 2012 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 explanatory notes to the harmonized system are published in. 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. They were prepared by the commission services and as indicated in the disclaimer on the first page they are not legally binding. Explanatory notes and guidelines for the period 20 2018. In addition, the rules of origin for the united stateskorea free trade agreement were updated effective on and after january 1, 2014, pursuant to presidential proclamation xxxx.
These changes are called revisions and entered into force in 1996, 2002, 2007, 2012 and 2017. This classification is defined in the wco harmonized system hs and as the basis for the combined nomenclature cn used by the european union. Lists of headings at the beginning of each chapter in schedule 3. 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. What is the asean harmonized tariff nomenclature ahtn. Copyright o 20062012 world customs organization established in i952. This new volume is a highly topical addition to the collection, as the latest edition of the harmonized system entered into force on 1 january 2017. While not legally binding, the ens provide a commentary on the scope of each heading of the hs and are thus useful in.
World customs organizations harmonized system can put coalo. The notes are arranged in the same order as the tariff itself. Please note that the scope of reused codes may be different or similar. 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. I31 and 2 i03022 and 3 i03051 and 2 i05111 and 2 ii07121 and ii071 iv16042 and iv16051. Harmonized system general information taxation and.
All books are in clear copy here, and all files are secure so dont worry about it. Harmonized system explanatory notes pdf free download. Nomenclature chapter 99 special combined nomenclature codes. Mar 25, 2020 harmonized system, means the nomenclature comprising the headings and subheadings and their related numerical codes, the section, chapter and subheading notes and the general rules for the interpretation of the harmonized system, set out in the annex to this convention. This recommendation entered into force on 1 january 2012. Alphabetical index to the harmonized system nomenclature. 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 objective of this publication is to provide a comprehensive description of the essential instrument which is the harmonized system, encompassing its. Schedules of the act in this topic, section refers to sections of the customs tariff act 1995.
Harmonized commodity description and coding system isbn. Guidelines for the preparation of explanatory notes overview the preparation and use of explanatory notes is an important part of the legislative process. The 2012 version of the nomenclature comprises 5,205 groups of goods. Harmonized commodity description and coding systems hs the harmonized system is an international nomenclature for the classification of products. Explanatory notes on the eu vat changes to the place of. Lightingeurope position paper customs codes for led. The hs therefore sets forth all the international nomenclature through the 6digit. Explanatory notes to the harmonized commodity description. 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. And finally, await international hs committee deliberation fall, 2012. Harmonized system, means the nomenclature comprising the headings and subheadings and their related numerical codes, the section, chapter and subheading notes and the general rules for the interpretation of the harmonized system, set out in the annex to this convention. Theharmonizedsystem,fiftheditionthe harmonized system, fifth edition 2012 addis ababa, 14 18. This site is like a library, you could find million book here by using search box in the header.
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. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. Explanatory notes to the harmonized system hts cycle 2012. For the purposes of this chapter the terms am and fm refer to the entertainment broadcast bands of 5501650 khz and 88108 mhz, respectively. Explanatory notes to the harmonized commodity description and coding system. The harmonized system is an international nomenclature for the. They are based on input from member countries and changes in trade practices. They also contain the text of the subheading explanatory notes indicating the scope and content of certain of the harmonized system subheadings. Harmonized commodity description and coding system pdf book. The harmonized commodity description and coding system. Harmonized system explanatory notes pdf book manual free. The harmonized commodity description and coding system hs. Explanatory notes need to be clear, precise and informative as they are used to.
The harmonized commodity description and coding system explanatory notes ens constitute the official interpretation of the harmonized system at the international level. This page contains the chapterbychapter listing of the harmonized tariff schedule and general notes. The second column contains the sixdigit codes of the harmonized system. Read online the harmonized commodity description and coding system hs. Harmonized commodity description and coding systems hs. Explanatory notes to the harmonized system nomenclature. It is a fair observation that the current harmonized system 2012 headings and text are not discriminatory enough to distinguish the different led products in a careful manner. The harmonized system is governed by the international convention on the harmonized commodity description and coding system. Asean harmonized tariff nomenclature ahtn association of. Dec 02, 2016 1 january 2017 marks the implementation of the 2017 version of the harmonized system hs nomenclature. The links below correspond to the various sections in the table of contents for the harmonized tariff schedule. It allows participating countries to classify traded goods on a common basis for customs purposes.
The titles of sections, chapters and subchapters are provided for ease of reference only. It is developed and maintained by the world customs organization wco, formerly known as the customs cooperation council. In fact, the approach of different national customs offices towards led lighting products appears currently inconsistent. Against that background, this publication constitutes.
The changes in hs 2012 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. Pdf the structure and function of the world customs. The ahtn is an 8digit commodity nomenclature that is based on the hs of the wcoit was conceptualized by the asean member states. I01021 and i01031 iv171 and iv17011 iv241 and iv24011 iv21061 and 3 iv22061 to iv22071 vi28263 and 4. Clicking on a link will load the corresponding adobe. This proclamation modified the hts to reflect the wco changes to the harmonized system recommended to be effective in 2012. The system begins by assigning goods to categories of crude and natural products, and from there proceeds to categories with increasing complexity. Guidelines for the preparation of explanatory notes.
Hs contracting parties urged to ensure timely implementation an. Get explanatory notes to the harmonized system pdf file for free on our ebook library pdf file. Jul 29, 2011 wco harmonized system revision 2012 a canadian perspective. Article 16 procedure since the council approved the hs convention in 1983.
Historical outline the last comprehensive agricultural census in the republic of serbia territory was conducted in 1960. Wco harmonized system revision 2012 a canadian perspective. At the international level, the harmonized system hs for classifying goods is a sixdigit code. Theharmonizedsystem,fiftheditionthe harmonized system, fifth edition2012 addis ababa, 14 18 november 2011. Harmonized tariff schedule of the united states 2012 rev. The codes with the broadest coverage are the first four digits, and are referred to as the heading. 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 taric support application provides you with all the information you need for accurate classification for import and export customs declarations. Since then, only basic data on agriculture have been collected within the population census. Those decisions may take the form of published tariff classification opinions concerning the classification of an article under the harmonized system or amendments to the explanatory notes to the harmonized system. The harmonized system this version was called the brussels tariff nomenclature btn 1974 btn was renamed the customs cooperation council nomenclature cccn 1983 cccn was replaced by the harmonized commodity description and coding system 1988 harmonized system entered into force.
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. Read online harmonized system explanatory notes book pdf free download link book now. Interpretative rules classification of goods in the tariff shall be governed by the following principles. Serbia census of agriculture 2012 explanatory notes 1. The harmonized commodity description and coding system hs contributes to the harmonization of customs and trade procedures, and nondocumentary trade data interchange. The titles of sections, chapters and subchapters are provided for ease of. Harmonized commodity description and coding system qualitative analysis. The following was compiled by farrow group using information from various government and industry sources. Updates are administered by the wco and occur every five years. Combined australian customs tariff nomenclature and. Explanatory notes published 3 april 2014 292 the explanatory notes aim at providing a better understanding of the eu vat legislation. The harmonized commodity description and coding system, also known as the harmonized system hs of tariff nomenclature is an internationally standardized system of. Explanatory notes to the scheme of classification of services. Uniform tariff nomenclature within asean base for preferential tariff purposes in afta andother free trade areas.