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.

Language
Englisch

Bibliographic citation
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

Classification
Wirtschaft
International Law
Tax Law
Subject
Customs Law
World Customs Organization
Harmonized System
Nomenclature

Event
Geistige Schöpfung
(who)
Weerth, Carsten
Event
Veröffentlichung
(who)
Kluwer Law International
(where)
Alphen aan den Rijn
(when)
2008

Handle
Last update
10.03.2025, 11:42 AM CET

Data provider

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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
  • Kluwer Law International

Time of origin

  • 2008

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