All books are in clear copy here, and all files are secure so dont worry about it. During the years 2001 to 2010, 36 more countries have acceded to the harmonized system convention, bringing the total number of contracting parties to 8 as of 1 december 2010. What is the asean harmonized tariff nomenclature ahtn. The titles of sections, chapters and subchapters are provided for ease of reference only. The harmonized commodity description and coding system, also known as the harmonized system hs of tariff nomenclature is an internationally standardized system of names and numbers to classify traded products. I31 and 2 i03022 and 3 i03051 and 2 i05111 and 2 ii07121 and ii071 iv16042 and iv16051. It allows participating countries to classify traded goods on a common. The harmonized system introduction the harmonized commodity description and coding system commonly known as the harmonized system or the hs is an international nomenclature for the classification of goods. Clicking on a link will load the corresponding adobe. Section notes, if any, are attached to the first chapter of each section. Understanding the relevance of the harmonized system of nomenclature, various steps in classification, concerned notifications on the issue along with relevant case laws. The harmonized commodity description and coding system hs of tariff nomenclature is an internationally standardized system of names and numbers for classifying traded products developed and maintained by the world customs organization wco formerly the customs cooperation council, an independent intergovernmental organization with over. Shortly thereafter, the classification system it developed, known as the customs cooperation council nomenclature, came into use. By 1970, it became apparent that this system would have to be revised both in order to make it usable by more countries and to ensure compatibility with modern, computerized methods of doing business.
Correlation tables hs 19962002, world customs organisation. The customs tariff and the harmonized system, interpretation of. It is developed and maintained by the world customs organization wco, formerly known as the customs cooperation council. In singapore, the hs code of goods is an 8digit code. This classification is defined in the wco harmonized system hs and as the basis for the combined nomenclature cn used by the european union. The harmonized system hs is the most widely applied goods nomenclature in international trade. Uniform tariff nomenclature within asean base for preferential tariff purposes in afta andother free trade areas. The ahtn is an 8digit commodity nomenclature that is based on the hs of the wcoit was conceptualized by the asean member states. The combined nomenclature cn is a tool for classifying goods, set up to meet the requirements both of the common customs tariff and of the eus external trade statistics. But alongside the benefits of these products, there is also the potential for adverse effects to people or the environment. The harmonized commodity description and coding system hs is the most. We would like to express our sincere gratitude and thank to ca.
At present there are 155 contracting parties to this convention, however, it is applied by more than 200. It both serves the eus common customs tariff and provides statistics for trade inside the eu and between the eu and the rest of the world. The world customs organization has published here the 2017 edition of the harmonized system nomenclature, which will enter into force jan. New countries are applying the harmonized system nomenclature. Pdf globally uniform harmonized system nomenclature. The combined nomenclature taxation and customs union. General rules for the interpretation of the harmonized system. There were many individuals involved, from a multitude of countries, international organizations, and stakeholder organizations. The nomenclature governed by the convention on the harmonized commodity description and coding system, commonly known as hs nomenclature, is an international multipurpose nomenclature which was elaborated under the auspices of the world customs organization wco.
Wco has 181 members, threequarters of which are developing countries that are responsible for managing more than 98. Hsn or hs harmonised commodity description and coding system is a multipurpose international product nomenclature developed by the world customs organization wco. Harmonized commodity description and coding systems hs the harmonized system is an international nomenclature for the classification of products. The left hand column hs 2007 contains the texts of relevant section, chapter or subheading notes, and headings and subheadings, as they presently exist i. The ahtn is, in turn, based on the harmonised commodity description and coding system hs of the world customs organisation. It is a nomenclature which enables all physical goods moving across borders to be assigned to a class in a uniform manner all over the world. This form of tariff is based on the internationally accepted system of classification known as the harmonized commodity description and coding system the harmonized system or hs for short. Every tax invoice issued by the taxpayer under gst should have hsn harmonized system nomenclature code in the case of supply of goods and in the case of supply of services sac services accounting code read more.
The harmonised commodity description and coding system hs has been a critical. The harmonised commodity description and coding system, or simply the harmonised system, is an international nomenclature at 6digit level developed by the world customs organisation for the classification of goods. This epublication is an additional resource material complementing the background material under gst. Harmonized system is derived from section 28 of the customs, excise and preventive service management law, 1993, pndcl 330.
The harmonized commodity description and coding system commonly known as the harmonized system or hs is an internationally standardized nomenclature for the description, classification and coding of goods. Nomenclature evolution at its 20th anniversary 1988 2008 more than 200 countries and economic regions worldwide. The table below shows only those parts of the harmonized system, which are affected by the wco council recommendation of 26 june 2009 to amend the harmonized system. Pdf the harmonized commodity description and coding system hs is the most successful legally binding instrument of the world customs. The hs is a multipurpose goods nomenclature used not only as a basis for.
Asean harmonized tariff nomenclature ahtn association. This page contains the chapterbychapter listing of the harmonized tariff schedule and general notes. Hs nomenclature 2017 edition world customs organization. Harmonized system explanatory notes pdf book manual. Central excise tariff act, 1985 is based on the harmonised system of nomenclature popularly known as hsn. It allows participating countries to classify traded goods on a common basis for customs purposes. The links below correspond to the various sections in the table of contents for the harmonized tariff schedule. Read online harmonized system explanatory notes book pdf free download link book now. Pdf more and more countries and economic regions are applying the harmonized commodity description and coding system harmonized system convention find, read and. Hsn harmonised system of nomenclature acronymfinder.
Harmonized commodity description and coding systems hs. Thanks to its versatile structure and multipurpose nature, the hs is a true language of international trade. The new zealand harmonised system classification 2012 nzhsc is based on the world customs organizations wco harmonized commodity description and coding system hs, see hs nomenclature 2012 edition the 2012 version of the nzhsc takes effect on 1 january 2012 and replaces the previous version, harmonised system 2007. Commodity description and coding system 1988 harmonized system entered into force. Reserved for possible future use in the harmonized system 15772017e. The harmonized system nomenclature itself is reproduced in a separate publication entitled the harmonized commodity description and coding system. The nomenclature that is governed by the convention on the harmonized commodity description and coding system harmonized system convention, brussels, 14 june 1983 has resulted in. Qdb holds workshop to train exporters on harmonised. The harmonized system amendments and their impact on wto. This nomenclature provides a systematic classification for all the goods of international trade and commerce, designed to ensure. Over 98% of the merchandise in harmonised system of nomenclature or hsn comprises about 5,000 commodity groups. Harmonised system nomenclature centre for wto studies. The combined nomenclature cn is the eus eightdigit coding system, comprising the hs codes with further eu subdivisions.
The changes in hs 2017 reflect the amendments to the nomenclature appended to the international convention on the harmonized commodity description and coding system hs convention, which were accepted as a result of the customs cooperation councils now the world. The harmonized system amendments and their impact on wto members schedules. It is a further development with special euspecific subdivisions of the world customs organizations harmonized system nomenclature. Employers must ensure that their training program instructs employees on how to use and understand the alternative labeling systems so that employees are. The harmonised commodity description and coding system hs of tariff nomenclature is an internationally standardized system of names and numbers for classifying traded products developed and maintained by the world customs organization wco formerly the customs cooperation council, an independent intergovernmental. Harmonized system general information taxation and. The harmonised commodity description and coding system is generally referred to as harmonised system or hs. The taric support application provides you with all the information you need for accurate classification for import and export customs declarations. Excise tariff act is modelled along with international practices.
Tools, implements, cutlery, spoons and forks, of base metal. It came into effect in 1988 and has since been developed and maintained by the world customs organization wco formerly the customs cooperation council, an independent. Harmonised system of nomenclature or simply harmonised. The harmonized system is an international nomenclature for the classification of products. Harmonised system nomenclature 2017 is very important because the new edition includes critical amendments on food, fisheries, and agricultural commodities. The atr contains information on the tariff nomenclatures that apply in each asean member state, as well as the explanatory notes supporting the. As an internationally standardized product nomenclature, the harmonized system hs is used by wto members in their schedules of concessions and in the definitions of product coverage for a number of wto agreements. The changes in hs 2017 reflect the amendments to the nomenclature appended to the international convention on the harmonized commodity description and coding system hs convention, which were accepted as a result of the customs cooperation councils now the world customs organisation. The harmonized commodity description and coding system.
Nomenclature a systemic naming, or enumeration of all goods found in. This site is like a library, you could find million book here by using. This definition appears rarely and is found in the following acronym finder categories. Harmonized system hs for customs tariffs, trade statistics, international trade negotiations update every years developed by world customs organisation 6 digit product nomenclature for classification of goods 5 209 1988. Download harmonized system explanatory notes book pdf free download link or read online here in pdf.
The globally harmonized system of classification and labelling of chemicals ghs is the culmination of more than a decade of work. Description and coding system popularly known as the harmonized system or the hs is designed to address. The harmonised commodity description and coding system, also known as the harmonised system hs of tariff nomenclature is an internationally standardised system of names and numbers to classify traded products. It is a multipurpose international product nomenclature developed by the world customs organization wco. General rules for the interpretationof the harmonised system classification of goods in the nomenclature shall be governed by the following principles. The harmonized system or hs is a goods nomenclature that is developed and. The system is used by more than 200 countries and economies as a basis for their customs tariffs and for the collection of international trade statistics. Composition of harmonised system nomenclature 2002. The harmonized commodity description and coding system, generally referred to as the harmonized system or simply the hs, is a multipurpose international product nomenclature developed by the world customs organization wco. At the international level, the harmonized system hs for classifying goods is a sixdigit code system. This edition comprises a total of 5,387 separate groups of goods identified by a sixdigit code, up from 5,205 in the 2012 edition.
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