Artikel
Harmonized System in Developing Countries
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 gaps are emerging within the nomenclature and 34 headings will not be in use in the HS 2007 for the next four to six years. This article examines the application of the nomenclature within developing countries, since these are allowed to adopt older versions of the nomenclature.
- Sprache
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Englisch
- Erschienen in
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Journal: Global Trade and Customs Journal ; ISSN: 1569-755X ; Volume: 3 ; Year: 2008 ; Issue: 11/12 ; Pages: 379-382 ; Alphen aan den Rijn: Kluwer Law International
- Klassifikation
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Wirtschaft
International Law
Tax Law
- Thema
-
Customs Law
World Customs Organization
Harmonized System
Nomenclature
- Ereignis
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Geistige Schöpfung
- (wer)
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Weerth, Carsten
- Ereignis
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Veröffentlichung
- (wer)
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Kluwer Law International
- (wo)
-
Alphen aan den Rijn
- (wann)
-
2008
- Handle
- Letzte Aktualisierung
- 10.03.2025, 11:42 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.
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Objekttyp
- Artikel
Beteiligte
- Weerth, Carsten
- Kluwer Law International
Entstanden
- 2008
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