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What are customs explanatory notes?

What are customs explanatory notes?

The Explanatory Notes provide a commentary on the scope of each heading, giving a list of the main products included and excluded, together with technical descriptions of the goods concerned (their appearance, properties, method of production and uses) and practical guidance for their identification..

Can the HS Explanatory Notes or the HS Compendium of Classification opinion be used as legal basis in the classification of imported goods explain?

Although the Explanatory Notes are not binding in all countries, they are widely and practically used to enhance the uniform understanding and application of the HS worldwide. We can’t forget the Legal Notes, which are legally binding.

What body of the WCO oversees the updating of the HS nomenclature Explanatory Notes and the Compendium?

the Harmonized System Committee
The WCO manages this process through the Harmonized System Committee (representing the Contracting Parties to the HS Convention), which examines policy matters, takes decisions on classification questions, settles disputes and prepares amendments to the Explanatory Notes.

Which is the correct arrangement of the Harmonized System?

At the international level, the Harmonized System (HS) for classifying goods is a six-digit code system. The HS comprises approximately 5,300 article/product descriptions that appear as headings and subheadings, arranged in 99 chapters, grouped in 21 sections. The six digits can be broken down into three parts.

What is a explanatory statement?

An explanatory statement is a compound statement that presents a justification (a reason) for the truth of an assertion or a denial. For example: (1) Humility is good because it is the result of straight reason.

Where are the Harmonized System explanatory notes located?

HARMONIZED SYSTEM EXPLANATORY NOTES ORGANISATION MONDIALE DES DOUANES Créée en 1952 sous le nom de Conseil de coopération douanière WORLD CUSTOMS ORGANIZATION Established in 1952 as the Customs Co-operation Council Rue du Marché, 30, B 1210 – BRUSSELS Telephone + 32-2-209.92.11 Fax + 32-2-209.94.92 HARMONIZED SYSTEM EXPLANATORY NOTES

How often is the Harmonized System Nomenclature reviewed?

The Harmonized System Nomenclature (“HS”) is the international customs nomenclature for the classification of goods that is currently applied by more than 200 countries around the world. This nomenclature undergoes a review every year.

Where can I find the HS Classification handbook?

HS CLASSIFICATION HANDBOOK WORLD CUSTOMS ORGANIZATION Rue du Marché 30, B-1210 Brussels Telephone +32-2-209.92.11 Fax +32-2-209.94.92 November 2013 The Customs Co-operation Council*(C.C.C.) was established by a Convention signed in Brussels on 15thDecember 1950.

How many parts are in a Harmonized description system?

At the international level, the Harmonized System (HS) for classifying goods is a six-digit code system. The HS comprises approximately 5,300 article/product descriptions that appear as headings and subheadings, arranged in 99 chapters, grouped in 21 sections. The six digits can be broken down into three parts.