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Entwicklung des Harmonisierten Systems und Entstehung neuer Lücken in der HS-Nomenklatur

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  • Weerth, Carsten

Abstract

Das Harmonisierte System zur Bezeichnung und Kodierung von Waren des internationalen Handels (HS) hat seit 1988 für eine Angleichung der weltweit verwendeten Nomenklaturen für statistische und zolltarifliche Zwecke gesorgt, da es in über 200 Ländern und Wirtschaftsgebieten angewendet wird und über 98 % des weltweiten Handels damit klassifiziert werden. Die Nomenklatur des HS ist 1992, 1996, 2002 und 2007 überarbeitet worden und dabei sind bestimmte Positionen im Gefüge der Nomenklatur weggefallen, die nicht wieder verwendet werden. Dieser Beitrag bietet einen Überblick über die Entwicklung der HS-Positionen (vierstellig beziffert), der HS-Unterpositionen (sechsstellig beziffert) und der KN-Unterpositionen (achtstellig beziffert) sowie eine Untersuchung der immer häufiger entstehenden Lücken in der Nomenklatur.

Suggested Citation

  • Weerth, Carsten, 2008. "Entwicklung des Harmonisierten Systems und Entstehung neuer Lücken in der HS-Nomenklatur," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2, pages 7-8.
    • Handle: RePEc:zbw:espost:145113
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    File URL: https://www.econstor.eu/bitstream/10419/145113/1/Weerth_BDZ_1-2_2008_HS_Luecken.pdf
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    More about this item

    Keywords

    Zollrecht; Customs Law; World Customs Organization; Tariffs; World Trade;
    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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