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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

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Listed:
  • Weerth, Carsten

Abstract

The fundamental rule for the classifi cation of goods into a customs tariff which comply with the Harmonized System for the description and coding of goods (HS) are the terms of headings and the notes according to General Rule 1 (GR 1). However, the notes and subheading notes are written collectively in front of chapters or sections. Therefore, these basic notes are often not consulted by users when goods are classifi ed under a certain heading. This column proposes better interlinkage of (sub)headings and (subheading) notes and a change of GR 1 in order to accommodate an easier classifi cation that could be facilitated by placing a list of contents in front of each and every chapter. Furthermore, the placement of simple classification keys in front of each and every chapter is proposed.

Suggested Citation

  • 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.
    • Handle: RePEc:zbw:espost:197970
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    File URL: https://www.econstor.eu/bitstream/10419/197970/1/GTCJ-3-5-Weerth_Proofs_Interlinkage_HS_Keys.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, 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.
    3. 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.
    4. 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.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Customs Tariff; Customs Classification; Harmonized System; Tariff 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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