Artikel
Harmonized System: Binding Pre-entry Information on Customs Classifi cation
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 basing 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). The World Customs Organization (WCO) has recommended the introduction of programmes for binding pre-entry customs classifi cation information in national customs legislation in order to provide secure information on classification issues and tariff rates for economic operators and customs authorities. This article examines the introduction of binding pre-entry classifi cation information within the HS contracting parties.
- Sprache
-
Englisch
- Erschienen in
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Journal: Global Trade and Customs Journal ; ISSN: 1569755X ; Volume: 3 ; Year: 2008 ; Issue: 10 ; Pages: 357-362 ; Alphen aan den Rijn: Kluwer Law International
- Klassifikation
-
Wirtschaft
International Law
Tax Law
- Thema
-
Customs Classification
Tariff Classification
Harmonized System
- Ereignis
-
Geistige Schöpfung
- (wer)
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Weerth, Carsten
- Ereignis
-
Veröffentlichung
- (wer)
-
Kluwer Law International
- (wo)
-
Alphen aan den Rijn
- (wann)
-
2008
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Weerth, Carsten
- Kluwer Law International
Entstanden
- 2008
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