Explanatory notes to the hts official classification guidelines of the trade community. A must for successful brokers, consultants, and experienced importers. The best source for classification guidance under the harmonized tariff schedule of the u. Explanatory notes to the harmonised system this is available as a 4 volume printed set, or on cdrom, and comprises the codes and notes to help determine how a. Issued by the world customs organization council wco in brussels, the explanatory notes are the official classification guidelines of the trade community. The system begins by assigning goods to categories of. This classification is defined in the wco harmonized system hs and as the basis for the combined nomenclature cn used by the european union. Explanatory notes to the scheme of classification of services. The explanatory notes to the harmonized system is over 2800 pages of easytounderstand explanations and notes on the often hardtocomprehend harmonized tariff schedule hts, which is the source for the classification of imports for the purposes of determining duties owed to customs. Harmonized system 2017 the downloadable files listed here contain the structure and, if any, the explanatory notes of the classifications. The codes with the broadest coverage are the first four digits, and are referred to as the heading.
Harmonized tariff schedule of the united states 2012 rev. Berdasarkan konvensi internasional yang disusun oleh wco dan diratifikasidigunakan oleh hampir seluruh negara di dunia sejak 1 januari 1988. Explanatory notes to the common commodity nomenclature of. The hs committee, which meets twice a year, also resolves a number of classification questions and disputes. Harmonized system explanatory notes prepared by the harmonized system committee constitute the official interpretation of the hs. Descartes customsinfo product classification software. Clicking on a link will load the corresponding adobe. Explanatory notes to the hs 2017 corporations international. Explanatory notes, classification opinions and rulings the hs committee that is set up under the hs convention convenes regularly to update the explanatory notes to the hs, to issue classification opinions and rulings on specific goods. Download explanatory notes, alphabetical index, customs. Harmonized commodity description and coding systems hs the harmonized system is an international nomenclature for the classification of products.
Under the terms of that convention, the functions of the council are. Explanatory notes to the harmonized system hts cycle 2012. The harmonized system explanatory notes prepared by the harmonized system. They explain and clarify the scope and extent of each and every heading of the hsn, on the basis of which the present. They also contain the text of the subheading explanatory notes indicating the scope and content of certain of the harmonized system subheadings. This page contains the chapterbychapter listing of the harmonized tariff schedule and general notes. 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. As an aid to indepth understanding, the international version of the harmonized system from the world customs organization has associated explanatory notes.
For the purposes of this chapter the terms am and fm refer to the entertainment broadcast bands of 5501650 khz and 88108 mhz. At the international level, the harmonized system hs for classifying goods is a sixdigit code. Hs 2012 documents explanation explanatory memorandum and faqs the explanatory memorandum elaborates on specific changes included in the amendment of the schedules to the customs and excise act, 1964, such as the phasedown of duties in terms of agreements, technical amendments, etc. However, as approved by the wco council, they constitute the official interpretation of the harmonized system at the international level and are an indispensable complement to the system. Amendments to the harmonized system explanatory notes hs committee 60th session. Harmonised system chapter 73 articles of iron or steel. Portable electric lamps designed to function by their own source of energy for example, dry batteries, accumulators, magnetos, other than lighting equipment of heading 8512. The explanatory notes to the hsn are the official notes issued by the customs cooperation council, brussels. The harmonized commodity description and coding system hs. Only the page modified by a new amending supplement has a reference to this amending supplement. Explanatory notes to the hs, to issue classification opinions and rulings on specific goods.
The harmonized system explanatory notes are published by wco in 5 volumes 2012 edition and reflect the official interpretation of the harmonized commodity description and coding system. This site is like a library, you could find million book here by using search box in the header. The document can be found on the department of justice website at customs tariff s. Explanatory notes book online at best prices in india on. They can be used to assist in classification but have no legal force. Harmonized system explanatory notes pdf book manual.
Hs codes and the renewable energy sector1 izaak wind. Explanatory notes to the scheme of classification of. They typically contain more detailed descriptions of. Under the hs convention, the contracting parties are obliged to base their tariff schedules on the hs nomenclature, although parties set their own rates of duty. Present position and plans for the future introduction. The harmonized system database groups all the available hs tools, by adding to the information on the nomenclature, the compendium of classification opinions and the explanatory notes, the information relating to the alphabetical index and the brochure on classification decisions taken by the harmonized system committee plus the hs. To aid the classification of goods, the world customs organisation wco produces the following publications. However, they do not have legal status and cannot change the scope of a heading or subheading. Before packing for shipment, the dried leaves are treated in order to ensure their preservation. The harmonized commodity description and coding system.
Please note that the scope of reused codes may be different or similar. The notes are arranged in the same order as the tariff itself. General rules for the interpretation of the harmonized system. 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. The hs therefore sets forth all the international nomenclature through the 6digit. Wcoomd bookshop explanatory notes 6th edition hs 2017. This explanatory notes is provided to assist an individual who is resident in malaysia in accordance with the provision of section 7 income tax act ita 1967 or deemed to be resident under subsection 71b of the same act, in completing the form be for year of assessment 2017. If you have a problem accessing the tariff files below, please refer to our document formats page. This may be done by controlled natural fermentation java, sumatra, havana, brazil, orient, etc. It allows participating countries to classify traded goods on a common basis for customs purposes. You can download hs codes and descriptions and other classifications such as sitc. Mar 23, 2020 download harmonized system explanatory notes book pdf free download link or read online here in pdf. Please note, this page no longer includes the act of the customs tariff.
Apa kode antar maho kalo minta ditembak arti isyarat nya 28072016 11. Hs 2017 documents explanation 2 december 2016 explanatory memorandum the explanatory memorandum elaborates on specific changes included in the amendments of the schedules to the customs and excise act, 1964, such as the implementation of hs2017, the phasedown of duties in terms of agreements, technical amendments, amongst others. Prepared feathers and down and articles made of feathers or of down. All books are in clear copy here, and all files are secure so dont worry about it. Download harmonized system explanatory notes book pdf free download link or read online here in pdf. Pdf basic principles of customs classifications under the. Explanatory notes to the common commodity nomenclature of foreign economic activity of the customs union eec eurasian economic commission activities trade tariff and nontariff customs regulation department comments to goods nomenclature for foreign economic activities of the customs union. View a pdf our global trade content offerings including comprehensive harmonized system hs details, free trade agreements ftas, rulings, duties, tariffs, available language options and more. Maintenance the wco has been continuously monitoring the application of the hs to achieve the greatest measure of certainty and uniformity in classification of goods. Hs codes and the renewable energy sector izaak wind. Harmonized system general information taxation and. The absence of free moving parts does not exclude classification as a massage apparatus see also the hs explanatory notes to heading 9019, ii, second paragraph, where simple rubber rollers and similar massaging devices are mentioned. Subsequent sections 2b and 2c will not apply at all.
Harmonized system harmonized commodity description and coding system, biasa dikenal sebagai harmonized system hs adalah amultipurpose internationalproduct nomenclature. Interpretative rules and the explanatory notes to the harmonized commodity description and coding system. The system begins by assigning goods to categories of crude and natural products, and from there proceeds to categories with increasing complexity. Harmonized commodity description and coding system, 2017 hs 2017. Harmonized system explanatory notes amending supplement n. Harmonized commodity description and coding systems hs. The hs is organized into 21 sections and 96 chapters, accompanied with general rules of interpretation and explanatory notes. Text covers the general rules of interpretation, section notes, chapters and subheadings.
Dec 02, 2016 hs 2017 documents explanation 2 december 2016 explanatory memorandum the explanatory memorandum elaborates on specific changes included in the amendments of the schedules to the customs and excise act, 1964, such as the implementation of hs2017, the phasedown of duties in terms of agreements, technical amendments, amongst others. At present there are 155 contracting parties to this convention, however, it is applied by more than 200. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh. Electrical lighting or signalling equipment excluding articles of heading 8539, windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. The explanatory notes 5 volumes in english and french do not form an integral part of the harmonized system convention. As per section notes, chapter notes and in accordance with the headings, shafts merit classification under heading 8483 and not under 8432 or 8433. The wco has published explanatory notes to the harmonized system, which clarify the scope of the headings and subheadings. Hs is an important basis for the unsd electronic trade database comtrade. Customs tariff abbreviations, symbols schedule replacing schedule 2 of the principal act customs tariff. Issued by the world customs organization council wco in brussels, the explanatory notes are the official classification guidelines of the trade community, and are essential to the correct classification of goods. If, despite everything, doubts remain about how certain goods are to be classified, parties responsible for providing information are free to contact. The customs laboratory guide is available from the wco free of charge.
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