Explanatory Notes to the Harmonized System
E790513
The Explanatory Notes to the Harmonized System are official interpretative guidelines that clarify and illustrate the scope and application of the Harmonized System tariff classification codes used in international trade.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Harmonized System Explanatory Notes | 1 |
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
customs classification guidance
ⓘ
legal interpretative guidelines ⓘ official publication ⓘ reference work ⓘ |
| appliesTo |
Harmonized Commodity Description and Coding System
NERFINISHED
ⓘ
Harmonized System NERFINISHED ⓘ |
| basedOn | Harmonized System Nomenclature NERFINISHED ⓘ |
| contains |
classification guidance
ⓘ
exclusions and inclusions for HS headings ⓘ illustrative examples of products ⓘ legal notes explanations ⓘ references to Section Notes and Chapter Notes of the HS ⓘ |
| covers |
all Chapters of the Harmonized System
ⓘ
all Sections of the Harmonized System ⓘ |
| describes |
scope of Harmonized System headings
ⓘ
scope of Harmonized System subheadings ⓘ |
| issuedBy | World Customs Organization NERFINISHED ⓘ |
| jurisdiction | international ⓘ |
| language |
English
ⓘ
French ⓘ |
| legalStatus |
considered highly persuasive in classification disputes
ⓘ
may be given binding force in some national legislations ⓘ non-binding at international level ⓘ |
| medium |
electronic publication
ⓘ
printed publication ⓘ |
| partOf | Harmonized Commodity Description and Coding System NERFINISHED ⓘ |
| publisher | World Customs Organization NERFINISHED ⓘ |
| purpose |
to assist customs administrations and traders in classifying goods
ⓘ
to clarify the scope of HS headings and subheadings ⓘ to promote uniform application of the Harmonized System worldwide ⓘ to provide guidance on the interpretation of HS tariff classification codes ⓘ |
| relatedTo |
Compendium of Classification Opinions
NERFINISHED
ⓘ
HS Classification Opinions ⓘ |
| shortName |
HS Explanatory Notes
NERFINISHED
ⓘ
HSEN ⓘ |
| structure |
organized by HS Chapters
ⓘ
organized by HS Sections ⓘ organized by HS headings and subheadings ⓘ |
| updatedBy | World Customs Organization HS Committee NERFINISHED ⓘ |
| updateFrequency | periodically revised to reflect HS amendments ⓘ |
| usedBy |
customs administrations
ⓘ
exporters ⓘ importers ⓘ tariff classification specialists ⓘ trade practitioners ⓘ |
| usedFor |
interpretation of HS headings and subheadings
ⓘ
tariff classification of goods in international trade ⓘ |
| usedIn |
dispute resolution on tariff classification
ⓘ
training of customs officers ⓘ |
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
Harmonized System Committee
International Convention on the Harmonized Commodity Description and Coding System
→
hasComponent
→
Explanatory Notes to the Harmonized System
ⓘ
this entity surface form:
Harmonized System Explanatory Notes