Harmonized System (HS)

Commodity code

WCO Academy, World Customs Organization
January 07, 2020
en lt ru
Harmonized System (HS)

Photo by v2osk on Unsplash

The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature. It is set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System.

Comments ()

Similar content

Topic spotlight
icon
What is new in the Combined Nomenclature 2025?
22-12-2024

Editor's note (by Enrika Naujoke). Want to have fun? Try explaining some aspects of the classification of goods to the programmers. For example, the latest update regarding tomatoes with 'greatest … diameter of less than 47 mm'. Yes, the tariffs depend on the 'greatest' of 'less'! Let us know how you succeeded. And we hope that reading the CN updates as part of this exercise will be interesting and engaging.

Eglė Pučkuvienė

classification
Topic spotlight
icon
What is new in the Combined Nomenclature 2025?
22-12-2024

Editor's note (by Enrika Naujoke). Want to have fun? Try explaining some aspects of the classification of goods to the programmers. For example, the latest update regarding tomatoes with 'greatest diameter of less than 47 mm'. Yes, the tariffs depend on the 'greatest' of 'less'! Let us know how you succeeded. And we hope that reading the CN updates as part of this exercise will be interesting and engaging.

Eglė Pučkuvienė

classification
Topic spotlight
icon
What’s new in classification: the latest WCO updates on classification of goods
04-12-2024

Article 34 (7)(ііі) of the Union Customs Code provides for that the customs authorities shall revoke BTI decisions where they are no longer compatible with the classification decisions, classification … opinions or amendments of the HS nomenclature Explanatory Notes. In such cases, the European Commission issues a Communication and publishes it in the 'C' series of the Official Journal of the European Union. This article provides an overview of the recent Communication C/2024/5990 and the classification opinions contained therein.

Ingrida Sakalienė

€
classification
Topic spotlight
icon
What’s new in classification: the latest WCO updates on classification of goods
04-12-2024

Article 34 (7)(ііі) of the Union Customs Code provides for that the customs authorities shall revoke BTI decisions where they are no longer compatible with the classification decisions, classification opinions or amendments of the HS nomenclature Explanatory Notes. In such cases, the European Commission issues a Communication and publishes it in the 'C' series of the Official Journal of the European Union. This article provides an overview of the recent Communication C/2024/5990 and the classification opinions contained therein.

Ingrida Sakalienė

€
classification
Topic spotlight
icon
Legislative purpose: the unwritten criterion in classifying goods
12-11-2024

The use of the ‘legislative purpose’ criterion in the classification of goods (i.e. whether the product should be taxed or not) leads to a lack of uniformity and undermines the principle underlying … the HS Convention. Therefore, it is proposed to minimize the use of the ‘legislative purpose’ criterion and to return to the traditional classification rules of the World Customs Organization Harmonized System Convention. The article below is a short version of the full article, which has been published in the World Customs Journal, 2024, Issue 18(2). Publication of the short version with a reference to the full version was approved by the WCJ.

Omer Wagner

€
classification
Topic spotlight
icon
Legislative purpose: the unwritten criterion in classifying goods
12-11-2024

The use of the ‘legislative purpose’ criterion in the classification of goods (i.e. whether the product should be taxed or not) leads to a lack of uniformity and undermines the principle underlying the HS Convention. Therefore, it is proposed to minimize the use of the ‘legislative purpose’ criterion and to return to the traditional classification rules of the World Customs Organization Harmonized System Convention. The article below is a short version of the full article, which has been published in the World Customs Journal, 2024, Issue 18(2). Publication of the short version with a reference to the full version was approved by the WCJ.

Omer Wagner

€
classification
Topic spotlight
icon
Data challenges in classification and the role of AI in data
29-10-2024

Everyone knows how crucial accurate customs classification is to global trade compliance. In this article, the author explores the importance of accurate data in customs classification, which … data matters, and how to trust the data you are working with. She also explores the evolving role that Artificial Intelligence (AI) can play in assigning tariff codes now and potentially in the future.

Elizabeth Davies

€
classification
Topic spotlight
icon
Data challenges in classification and the role of AI in data
29-10-2024

Everyone knows how crucial accurate customs classification is to global trade compliance. In this article, the author explores the importance of accurate data in customs classification, which data matters, and how to trust the data you are working with. She also explores the evolving role that Artificial Intelligence (AI) can play in assigning tariff codes now and potentially in the future.

Elizabeth Davies

€
classification
Case law
icon
Binding Tariff Information: for one or for all?
15-09-2024

Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice … (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings 8544 70 00 and 9001 10 90. The case also considered the principles of legal certainty and legitimate expectations that businesses increasingly need to rely upon to justify various decisions.

Ingrida Kemežienė

€
classification
Case law
icon
Binding Tariff Information: for one or for all?
15-09-2024

Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings 8544 70 00 and 9001 10 90. The case also considered the principles of legal certainty and legitimate expectations that businesses increasingly need to rely upon to justify various decisions.

Ingrida Kemežienė

€
classification
support@customsclear.net +370 664 26393 (EN, RU) 37066426393 (LT) +37064465553 (DE)
Login Sign up
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.
Login with Google Login with LinkedIn
Contact us

Contact us

Thank you for report
Maximum file size 6mb
File is too large