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HS 2007: Notes of the Tariff Nomenclature and the Additional Notes of the EC

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  • Weerth, Carsten

Abstract

The fundamental rules for the classification of goods into a customs tariff which complies with the Harmonized System for the Description and Coding of Goods (HS) are according to General Rule 1, the six general rules of classification, the terms of headings and the notes (and according to General Rule 6 the terms of subheadings and subheading notes). The rules of the tariff schedule are complex, and whilst the overall numbers of headings and subheadings are known, the notes of the HS-nomenclature, the combined nomenclature (CN) and the Common Customs Tariff (CCT) of the European Community (EC) have not been examined in a systematic way. This paper identifies all notes (and subheading notes) which are in force worldwide as at HS 2007 (for sections and chapters) and examines also the sections and chapters for which the EC has established further so-called 'additional notes', which are valid only within the EC. The HS 2007 contains 380 notes and 56 subheading notes which are valid worldwide, and the EC has added 98 additional notes within the CN and the CCT (as of May 2007). The 534 notes that accompany the 1,221 HS-headings, 5,052 HS-subheadings and 9,720 CN-subheadings are proof of the complexity of the rules of the CCT which contains more than 16,500 legal rules for the classification of goods.

Suggested Citation

  • Weerth, Carsten, 2008. "HS 2007: Notes of the Tariff Nomenclature and the Additional Notes of the EC," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 2(1), pages 111-115.
    • Handle: RePEc:zbw:espost:142162
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    References listed on IDEAS

    as
    1. Weerth, Carsten, 2008. "Basic Principles of Customs Classifications under the Harmonized System," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 61-67.
    2. Weerth, Carsten, 2008. "HS 2007: New Gaps Emerging within All Customs Tariffs," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(4), pages 141-141.
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    1. Weerth, Carsten, 2008. "Harmonized System: Binding Pre-entry Information on Customs Classifi cation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(10), pages 357-362.
    2. Weerth, Carsten, 2008. "Basic Principles of Customs Classifications under the Harmonized System," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 61-67.
    3. Valantiejus Gediminas, 2016. "Legal Aspects of the Implementation of European Union’s Common Commercial Policy: Lithuanian Experience and Practice," Economics and Culture, Sciendo, vol. 13(2), pages 61-76, December.
    4. Weerth, Carsten, 2008. "Harmonized System in Developing Countries," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(11/12), pages 379-382.
    5. Weerth, Carsten, 2008. "Harmonized System: Proposal for a Change of General Rule 1, for the introduction of Simple Classification Keys and for A Better Interlinkage of Headings and Notes," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(5), pages 185-188.

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    More about this item

    Keywords

    International Customs Law; Trade Regulations; Harmonized System; Classification;
    All these keywords.

    JEL classification:

    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations

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