THE HARMONIZED SYSTEM - World Customs Organization

1988-2018

THE HARMONIZED SYSTEM

A universal language for international trade

30 Years On

Harmonized System 30 Years On

PREFACE

On this occasion of the Harmonized System's 30th Anniversary, the "Harmonized System Compendium ? 30 Years On" has been published, an updated and expanded version of the existing "Customs Compendium" to meet the needs of a new generation of Customs.

The original "Customs Compendium" series was published in 2006. It was created to address topics arising directly out of issues, questions and concerns raised by the Director Generals of Customs. The intention of those reference documents was not only to provide information and food for thought for Customs administrations, but also for their partners and the general public.

The WCO's 183 Member administrations together process 98% of international trade and have incomparable technical expertise and knowledge of Customs matters related to the classification of goods. The Harmonized Commodity Description and Coding System (HS) contributes to the harmonization of Customs and trade procedures, and non-documentary trade data interchange.

The objective of this publication is to provide a comprehensive description of the essential instrument which is the Harmonized System, encompassing its inception, how it works, its amendment and updating processes, and its application. 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.

Against that background, this publication constitutes a useful work of reference and the WCO hopes that you will find it of interest.

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Harmonized System 30 Years On

TABLE OF CONTENTS

04 INTRODUCTION

06 HISTORY

14

THE INTERNATIONAL CONVENTION ON THE HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM

18 DESCRIPTION OF THE HS

21 STRUCTURE OF THE HS

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Harmonized System 30 Years On

29 MAINTENANCE OF THE HS

43 THE COMPENDIUM OF CLASSIFICATION OPINIONS

35 AMENDING THE HS

45 FUTURE DIRECTIONS

38 DISPUTE SETTLEMENT

46 CONCLUSION

40 THE HS SIXTH EDITION (2017)

47 ANNEX ? THE DEVELOPERS OF THE HS

42 THE EXPLANATORY NOTES

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Harmonized System 30 Years On

INTRODUCTION

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