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Harmonized System: Nomenclature Evolution at Its 20th Anniversary (1988–2008)

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  • Weerth, Carsten

Abstract

More than 200 countries and economic regions worldwide are using the nomenclature of the Harmonized Commodity Description and Coding System (Harmonized System Convention, HS) and are basing their customs tariffs thereon. The number of HS headings (four-digit-code) and HS-subheadings (six-digit-code) is altered every four to six years, when the nomenclature is revised and updated due to trade patterns and technical development (HS 1988, HS 1992, HS 1996, HS 2002, HS 2007). More and more gaps are emerging within the nomenclature 34 headings are not in use in the HS 2007 for the next four to five years. This Column shows the history of HS revisions, the gaps within the nomenclature and the evolution of the HS nomenclature within the past 20 years (1988-2008).

Suggested Citation

  • 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.
    • Handle: RePEc:zbw:espost:198042
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    File URL: https://www.econstor.eu/bitstream/10419/198042/1/GTCJ_3%287-8%29_05_Archive_20.anniversary_HS.pdf
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    References listed on IDEAS

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    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.
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    More about this item

    Keywords

    Customs Law; Customs Classification; Tariff Classification; Harmonized System; World Customs Organization; Trade Law;
    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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