Artikel
HS 2007: Notes of the Tariff Nomenclature and the Additional Notes of the EC
The fundamental rules for the classification of goods into a customs tariff which complies with the Harmonized System for the Description and Coding of Goods (HS) are according to General Rule 1, the six general rules of classification, the terms of headings and the notes (and according to General Rule 6 the terms of subheadings and subheading notes). The rules of the tariff schedule are complex, and whilst the overall numbers of headings and subheadings are known, the notes of the HS-nomenclature, the combined nomenclature (CN) and the Common Customs Tariff (CCT) of the European Community (EC) have not been examined in a systematic way. This paper identifies all notes (and subheading notes) which are in force worldwide as at HS 2007 (for sections and chapters) and examines also the sections and chapters for which the EC has established further so-called 'additional notes', which are valid only within the EC. The HS 2007 contains 380 notes and 56 subheading notes which are valid worldwide, and the EC has added 98 additional notes within the CN and the CCT (as of May 2007). The 534 notes that accompany the 1,221 HS-headings, 5,052 HS-subheadings and 9,720 CN-subheadings are proof of the complexity of the rules of the CCT which contains more than 16,500 legal rules for the classification of goods.
- Language
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Englisch
- Bibliographic citation
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Journal: World Customs Journal ; ISSN: 1834-6715 ; Volume: 2 ; Year: 2008 ; Issue: 1 ; Pages: 111-115 ; Kingston, Australia / Münster, Germany: Centre for Customs and Excise Studies (CCES), Charles Sturt University and the University of Münster
- Classification
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Wirtschaft
International Law
Tax Law
Trade Policy; International Trade Organizations
- Subject
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International Customs Law
Trade Regulations
Harmonized System
Classification
- Event
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Geistige Schöpfung
- (who)
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Weerth, Carsten
- Event
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Veröffentlichung
- (who)
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Centre for Customs and Excise Studies (CCES), Charles Sturt University and the University of Münster
- (where)
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Kingston, Australia / Münster, Germany
- (when)
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2008
- Handle
- Last update
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10.03.2025, 11:43 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Weerth, Carsten
- Centre for Customs and Excise Studies (CCES), Charles Sturt University and the University of Münster
Time of origin
- 2008
Other Objects (12)
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New Countries Are Applying the Harmonized System Nomenclature – Update 2011 (as of 21 June 2011)
Harmonized System: Nomenclature Evolution at Its 20th Anniversary (1988–2008)
New Countries Applying the Harmonized System Nomenclature: Update 2014
Das Harmonisierte System 2002
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Globally Uniform Harmonized System Nomenclature? Waivers for Developing Countries and Membership Development: Situation 2017
New Countries are Applying the Harmonized System Nomenclature – Update 2012
New Countries Are Applying the Harmonized System Nomenclature: Update 2009
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
Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018 - still a long way to go
HS 2002–HS 2017: Notes of the tariff nomenclature and the additional notes of the EU revisited
Tariff Rates of the World: Are Customs Duties Really Growing Unimportant?
New Countries Are Applying the Harmonized System Nomenclature – Update 2011 (as of 21 June 2011)
Harmonized System: Nomenclature Evolution at Its 20th Anniversary (1988–2008)
New Countries Applying the Harmonized System Nomenclature: Update 2014
Das Harmonisierte System 2002
Model of Non-uniform Application of the Common External Tariff in the EC
Globally Uniform Harmonized System Nomenclature? Waivers for Developing Countries and Membership Development: Situation 2017
New Countries are Applying the Harmonized System Nomenclature – Update 2012
New Countries Are Applying the Harmonized System Nomenclature: Update 2009
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
Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018 - still a long way to go
HS 2002–HS 2017: Notes of the tariff nomenclature and the additional notes of the EU revisited
Tariff Rates of the World: Are Customs Duties Really Growing Unimportant?
New Countries Are Applying the Harmonized System Nomenclature – Update 2011 (as of 21 June 2011)
Harmonized System: Nomenclature Evolution at Its 20th Anniversary (1988–2008)
New Countries Applying the Harmonized System Nomenclature: Update 2014
Das Harmonisierte System 2002
Model of Non-uniform Application of the Common External Tariff in the EC
Globally Uniform Harmonized System Nomenclature? Waivers for Developing Countries and Membership Development: Situation 2017
New Countries are Applying the Harmonized System Nomenclature – Update 2012
New Countries Are Applying the Harmonized System Nomenclature: Update 2009
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