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HS 2007: New Gaps Emerging within All Customs Tariffs

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  • Weerth, Carsten

Abstract

New gaps are emerging worldwide in all customs tariffs that are using the Harmonized Commodity Description and Coding System (Harmonized System Convention) following the technical revision as of 1 January 2007. Thirty-four headings are not in use for the next four to five years. This contribution shows the history of gaps within the nomenclature and examines their placements. After the revision of the Nomenclature of the Convention on the Harmonized Commodity Description and Coding System (Harmonized System Convention, Brussels, 14 June 1983), which is effective since 1 January 2007, several new gaps are emerging.

Suggested Citation

  • 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.
    • Handle: RePEc:zbw:espost:168044
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    File URL: https://www.econstor.eu/bitstream/10419/168044/1/GTCJ_3%284%29_Econstor_Gaps_Emerging.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. "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. 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.
    4. 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.
    5. 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.

    More about this item

    Keywords

    Harmonized System; World Customs Organization; WCO; Customs Classification;
    All these keywords.

    JEL classification:

    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • 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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