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Basic Principles of Customs Classifications under the Harmonized System

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  • Weerth, Carsten

Abstract

The fundamental rules for the classification of goods into a customs tariff that complies with the Harmonized System (HS) for the description and coding of goods, are six general rules that apply worldwide. This article examines the six basic rules of classification and explains their usage. Understanding these basic principles enables users around the globe to uniformly apply customs tariffs that are based on the HS nomenclature.

Suggested Citation

  • 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.
    • Handle: RePEc:zbw:espost:183147
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    File URL: https://www.econstor.eu/bitstream/10419/183147/1/Weerth_Basic_Principles_Customs_Classification_HS_Proofs.pdf
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    References listed on IDEAS

    as
    1. 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.
    2. Weerth, Carsten, 2001. "Grundlagen der Einreihung von Waren in den Zolltarif," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2001, pages 434-439.
    3. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Weerth, Carsten, 2009. "New Countries Are Applying the Harmonized System Nomenclature: Update 2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(9), pages 293-294.
    2. 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.
    3. Weerth, Carsten, 2012. "New Countries are Applying the Harmonized System Nomenclature – Update 2012," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(11/12), pages 510-511.
    4. Weerth, Carsten, 2008. "Harmonized System: Nomenclature Evolution at Its 20th Anniversary (1988–2008)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(7/8), pages 275-278.
    5. Weerth, Carsten, 2020. "World Customs Organization’s Role During the COVID-19-Pandemic: Declarations, Information Distribution, Guidance and Leadership," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27(4), pages 44-56.
    6. 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.
    7. 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.
    8. 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.
    9. Weerth, Carsten, 2014. "New Countries Applying the Harmonized System Nomenclature: Update 2014," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 9(9), pages 440-442.
    10. 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.
    11. G. Yu. Fedotova, 2022. "Harmonized Commodity Description and Coding System as the Basis of Commodity Nomenclature of Foreign Economic Activity of EAEU: Problems and Future Focus," Administrative Consulting, Russian Presidential Academy of National Economy and Public Administration. North-West Institute of Management., issue 1.

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    More about this item

    Keywords

    Customs Law; World Customs Organization;

    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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