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Das Harmonisierte System 2007

Author

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  • Weerth, Carsten

Abstract

Das Übereinkommen des "Harmonisierten Systems zur Bezeichnung und Codierung der Waren" (auch "Harmonisiertes System" genannt, abgekürzt HS) wurde mit Wirkung vom 1. Januar 1988 in Kraft gesetzt und wird inzwischen in mehr als 190 Staaten, Gebieten und Wirtschaftssystemen angewendet. Damit werden über 98 Prozent der grenzüberschreitend gehandelten Güter mit der HS-Nomenklatur klassifiziert. Um eine einheitliche Anwendung der HS-Nomenklatur zu gewährleisten und den neuen Entwicklungen des Welthandels Rechnung zu tragen, wird sie regelmäßig überarbeitet und angepasst. Dieser Beitrag erläutert die Fassung der HS-Nomenklatur, die mit Wirkung des 1. Januar 2007 das HS 2002 ablöst.

Suggested Citation

  • 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.
    • Handle: RePEc:zbw:espost:149104
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    File URL: https://www.econstor.eu/bitstream/10419/149104/1/AW-Prax_12_2006_HS_2007.pdf
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    Citations

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    Cited by:

    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. "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.

    More about this item

    Keywords

    Zollrecht; Customs Law; Zolltarif; World Customs Organization; International Law; Customs 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

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