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Harmonized System in Developing Countries

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  • Weerth, Carsten

Abstract

More than 200 countries and economic regions worldwide are using the nomenclature of the Harmonized Commodity Description and Coding System (Harmonized System Convention: HS) and are basing their customs tariffs thereon. The number of HS headings (four-digit code) and HS subheadings (six-digit code) is altered every four to six years, when the nomenclature is revised and updated due to trade patterns and technical development (HS 1988, HS 1992, HS 1996, HS 2002, HS 2007). More gaps are emerging within the nomenclature and 34 headings will not be in use in the HS 2007 for the next four to six years. This article examines the application of the nomenclature within developing countries, since these are allowed to adopt older versions of the nomenclature.

Suggested Citation

  • 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.
  • Handle: RePEc:zbw:espost:144565
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    File URL: https://www.econstor.eu/bitstream/10419/144565/1/GTCJ_Weerth_HS_Developing_Countries_Proofs.pdf
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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, 2001. "Das Harmonisierte System 2002," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10/2001, pages 373-376.
    3. Weerth, Carsten, 2006. "Das Harmonisierte System 2007," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 12/2016, pages 499-504.
    4. Weerth, Carsten, 2008. "Structure of Customs Tariffs Worldwide and in the European Community," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(6), pages 221-225.
    5. 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.
    6. 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.
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    Citations

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    Cited by:

    1. Weerth, Carsten, 2020. "The World Trade Organization and World Customs Organization key conventions and agreements (TFA, HSC, RKC): membership trends and opportunities," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 14(1), pages 107-126.
    2. Weerth, Carsten, 2018. "Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018 - still a long way to go," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 12(2), pages 31-50.

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    More about this item

    Keywords

    Customs Law; World Customs Organization; Harmonized System; Nomenclature;
    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

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