If you have a problem accessing the tariff files below, please refer to our document formats page. It also provides the relevance of other columns of the tariff and its contents. Hs code for preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. Harmonized commodity description and coding system explanatory note a3 to heading 95. This page contains the chapterbychapter listing of the harmonized tariff schedule and general notes. Hs explanatory note to heading 8309, second paragraph, 9. Linda b sarabia is a mexican customs and foreign trade consultant since 1991. The explanatory notes provide a commentary on the scope of each heading, together with technical descriptions of the goods concerned and practical guidance for their identification. World customs organization changes to tariff classification and explanatory notes. Our tariff classification consultants will clean your data and. The hs has been supplemented by its own explanatory notes hsens.
Understanding the hts tariff classification number. The purpose of the explanatory notes is to set out the basis upon which energex has developed its revised tss. Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids. Interpretative rules and the explanatory notes to the harmonized. There are six 6 general rules for the interpretation of the harmonised system, which must be applied in a strict hierarchical order. Hs code for preparations of vegetables, fruit, nuts or other parts of plants. The ec applies these hsnotes and hssubheading notes and furthermore, adds socalled additional notes. Harmonized system explanatory notes pdf book manual free. For the purposes of this note, the term unit presented within a system shall mean. Get explanatory notes to the harmonized system pdf file for free on our ebook library pdf file. Harmonized tariff schedule of the united states htsus the essential governmentissued import tariff manual for use in classifying imported merchandise for rates of duty, quota, restrictions, and special programs. Memorandum d101462 tariff classification of costumes.
Harmonized tariff schedule of the united states 2010 annotated for statistical reporting purposes xi3 4. She was the senior editor of a version of the mexican import export hts, that was 20 years in the market. Tariffs are predetermined rates that are used to determine how much money you owe for a given service. For the purposes of this chapter the terms am and fm refer to the entertainment broadcast bands of 5501650 khz and 88108 mhz. Interpretative rules and the explanatory notes to the harmonized commodity description and coding system. Read online harmonized system explanatory notes book pdf free download link book now.
Notes of the tariff nomenclature and the additional notes of the eu revisited april 2017 project. Hs code hs 2012 description 2012 20 2014 2015 2016 2017 2018 2019 2020 and subsequent years annex 1 schedule of tariff commitments australia. Explanatory notes to the combined nomenclature of the. The pdf format complete tariff t20114 file will be available shortly. The price of the explanatory notes 2017 edition includes automatic updates throughout the hs 20172021 cycle. The hts comprises a hierarchical structure for describing all goods in trade for duty, quota, and statistical purposes. Printed copies of the tariff if you have questions regarding the paper copy of the customs tariff, which is printed and distributed by public works and government services canada, please contact. 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. The hs is organized into 21 sections and 96 chapters, accompanied with general rules of interpretation and explanatory notes. 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. Customs tariff abbreviations, symbols schedule replacing schedule 2 of the principal act. Of the harmonized system the tariff set out in this part is based on the international convention on the harmonized commodity. Harmonized tariff schedule of the united states 2010 annotated for statistical reporting purposes section xvii vehicles, aircraft, vessels and associated transport equipment xvii1 notes 1. Text covers the general rules of interpretation, section notes, chapters and subheadings.
Note that all classification numbers belonging to a given tariff item will have the same duty. Harmonized tariff schedule hts codes for international. To determine the one correct tariff classification from among the more than 17,000 possibilities in the harmonized tariff schedule of the united states is not a task for the faint of heart or the untrained. Hs ini juga dilengkapi dengan ketentuan umum pendahuluan menginterpretasi hs dan explanatory notes en yang merupakan interpretasi resmi dari wco untuk membantu proses klasifikasi sampai tingkat 6 digit. Nomenclature chapter 39 plastics and articles thereof. General explanatory notes provide the schemes of headings, subheadings of product codes at 2 digit, 4 digit, 6 digit and 8 digit level. Explanatory notes official classification guidelines of the trade community.
The explanatory notes are drafted by the harmonized system committee and adopted by the council. Your aids in deciding about this level are the supplementary notes ie. The explanatory notes 5 volumes in english and french do not form an integral part of the harmonized system convention. World customs organization changes to tariff classification. 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 particular commodity should be classified. Heading 9027 instruments and apparatus for physical or chemical analysis for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus.
Harmonized tariff schedule of the united states 2012 rev. Explanatory notes in hsn are to be invoked only if there is ambiguity in tariff items in central excise tariff. Explanatory memorandum amendment 2012 with effect from 1. The provisions of this schedule are generally expressed in terms of the htsus, and the interpretation of the provisions of this schedule, including the product coverage. Annex 1 schedule of tariff commitments australia 2020 and. Harmonized tariff schedule of the united states 2020. The harmonized commodity description and coding system. Harmonized tariff schedule of the united states 2020 revision 9. She is an instructor in hts classification and mexico customs procedures for the tijuana and tecate licensed customs brokers association and the mexican customs department in. For the purposes of this chapter the terms am and fm refer to the entertainment broadcast bands of. Explanatory notes to the common commodity nomenclature of. A must for successful brokers, consultants, and experienced importers. Simplification of the harmonized tariff schedule of the. Explanatory notes to the harmonized system hts cycle 2012.
Harmonized tariff schedule of the united states 2019. This classification is defined in the wco harmonized system hs and as the basis for the combined nomenclature cn used by the european union. Tariff classification services harmonized tariff services. A tax duty levied on a product when it crosses national boundaries import tariff export tariff not common tariffs may be imposed for protection or revenue protective tariff protect domestic industry from competition revenue tariff decreasing tariff revenue trend for industrial nations. Please note, this page no longer includes the act of the customs tariff. The legal core of the tariff consists of the general rules for the interpretation of the harmonized system, the section and chapter notes, and the heading, subheading and tariff item texts. Indonesia menjadi contracting party melalui keppres no. Hs code for preparations of cereals, flour, starch or milk. Every five years the wco hs committee issues amendments to the hs nomenclature. I31 and 2 i03022 and 3 i03051 and 2 i05111 and 2 ii07121 and ii071 iv16042 and iv16051. Tariff systems financial documents and tariff systems. Though these tables were examined by the harmonized system committee, they are not to be regarded as.
It must be noted that the headings under the hs system are arranged in systematic order i. Hs code description mfn rate 2015 2016 2017 2018 2019 and subsequent years fta outcome 0106. The system begins by assigning goods to categories of. The letter of request directed the commission to issue its final report on the investigation by july, 2000. The content is available in german, french or italian. Jun 16, 2017 world customs organization changes to tariff classification and explanatory notes on june 14, the world customs organization released its most recent tariff classification rulings and changes to the harmonized system hs explanatory notes from the hs committee 59 th session. The harmonized system, or hs, tariff code is used to classify physical goods and traded products for export to another country. From hs 2017, there are 386 notes that remain in force worldwide for the next five years, until the next hs revision is due 2022, which means that this number of notes is more or less constant range. The wco has published the accepted amendments to the harmonized system hs nomenclature effective january 1, 2017. Wcoomd bookshop explanatory notes 6th edition hs 2017.
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. In 1988, the world customs organization wco with 179 member countries established the harmonized commodity description and coding system hs. There are 233 sets of amendments which include some text amendments, certain new chapter notes, more specific product details and the addition of new. Annex 4 is a list of prefixes and suffixes which, in combination with the international nonproprietary names inns of annex 3, describe the salts, esters or hydrates of inns. Explanatory note for row and column description of schedule 2 export. The document can be found on the department of justice website at. 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. The explanatory notes is published by the wco in order to assist hs classification.
The fundamental rules for the classification of goods into a customs tariff which is complying to the harmonized system for the description and coding of goods hs are according to general rule 1 solely the six general rules of classification, the terms of headings and the notes and according to general rule 6 the terms of subheadings and subheading notes. Where in column 2 of this schedule, the description of an article or group of articles under a heading is preceded by, the said article or group of articles shall be taken to. This includes a change record of new hts which went into effect on january 1, 2015, deleted hts that expired on december 31, 2014, changes to possible special program indicators spis, as well as modifications to the general notes. Article 7 of the hs convention further states that it is for the hs committee to propose such amendments to the hs convention as may be considered desirable, having regard to, in particular, the needs of users. Section and chapter notes are located at the beginning of the chapter or section. The harmonized commodity description and coding system hs. Decolox 32 benzoyle peroxide classified under hs code. The rules are an integral part of the explanatory notes providing. This page contains the chapterbychapter listing of the harmonized tariff. Customs tariff schedule chapter 84 nuclear reactors. This site is like a library, you could find million book here by using search box in the header. Explanatory notes to the common commodity nomenclature of foreign economic activity of the customs union eec eurasian economic commission activities trade tariff and non tariff customs regulation department comments to goods nomenclature for foreign economic activities of the customs union. For the purposes of this chapter, the term carpets and other textile floor coverings means floor coverings in which textile. Customs tariffs and for the compilation of international.
Tariff 1 established a nomenclature, known as the combined nomenclature or abbreviated to the cn, based on the international convention on the harmonised commodity description and coding system 2, known as the harmonised system or abbreviated to the hs. The pakistan customs tariff pct classification committee has classified decolox 32 benzoyle peroxide to fall under hs code 3824. Section notes, if any, are attached to the first chapter of each section. All books are in clear copy here, and all files are secure so dont worry about it. The hs serves as the basis for customs tariffs and for the. Description and coding system harmonized system or simply the hs. A rules of classification are used to determine the correct tariff heading. In such a situation, we may refer to the sectionchapterheading notes and the gri. This is the fourth major revision of the hs since it was approved by the council in 1983 and implemented in 1988. The international trade commission itc has posted the 2015 harmonized tariff schedule hts to their website. The links below correspond to the various sections in the table of contents for the harmonized tariff schedule. Special care should be taken with the tariff classification of some seeds.
A for the purposes of chapters 50, 51, 52, 54 and 55, the expression put up for retail sale in relation to yarn means, subject to the. Tariff structure statement 201720 explanatory notes. In the software, you have the option of entering a sixdigit hs tariff, a value developed and maintained by the world customs organization wco. This section does not cover articles of heading 9503 or 9508, or sleds, bobsleds, toboggans or the like of heading 9506. Hts code list usa 2017 us harmonized tariff schedule 2017. Note 1e to chapter 95 of the customs tariff specifically excludes fancy dress, of textiles, of chapter 61 or 62 from that chapter.
Clicking on a link will load the corresponding adobe. 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. Decolox 32 benzoyle peroxide classified under hs code 3824. Wco hs tariff amendments effective january 1, 2017. Source material for the customs broker license exam. Commission instituted this investigation, simplification of the harmonized tariff schedule of the united states, on november 5, 1997, under section 332g of the tariff act of 1930. Harmonized tariff schedule 2017 adapted from findhscodes visit shipping and freight resource for more quality articles and information related to shipping and freight harmonized tariff schedule 2017 chapter sections section i live animals.
The classification number is built by adding a two digit code, the statistical suffix in this case 20 to the tariff item. For example, the total amount of money you owe on your municipal bill is calculated using predetermined tariffs. This section contains the tables correlating the 2012 and 2017 editions of the harmonized system, as drawn up by the world customs organization secretariat in accordance with instructions received from the harmonized system committee. What every member of the trade community should know. According to details, a product namely decolox 32 benzoyle peroxide was imported from germany and release sought under pct 2916. There are three different types of notes within the common customs tariff of the ec of which two types are valid worldwide hsnotes and hssubheading notes whereas the third type, the socalled. Further reference may be made on the explanatory notes to the hs convention.
Big changes in tariff numbers are in store for importers and brokers for 2007. The best source for classification guidance under the harmonized tariff schedule of the u. Harmonized tariff schedule of the united states 2010. Written in outline form, the hs is an internationally standardized system of names and numbers with 99 chapters and 5 volumes of explanatory notes. Harmonized tariff schedule of the united states 2020 revision 9 annotated for statistical reporting purposes.
Relation to the harmonized tariff schedule of the united states htsus. On june 14, the world customs organization released its most recent tariff classification rulings and changes to the harmonized system hs. Tariff classification keyword method vs hierarchical. The tariff is generally structured in a hierarchical manner. Harmonized system of the world customs organization wco. Harmonised system chapter 39 plastics and articles thereof. The harmonized tariff schedule of the united states hts was enacted by congress and made effective on january 1, 1989, replacing the former tariff schedules of the united states. 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. The hs 2012 amendments chappgter 17 subheading note 2 chapter 24 subheading note 1 chapter 27 subheading note 5 chapter 28 subheading note 1chapter 28 subheading note 1 chapter 29 note 2 e chapter 30 note 1 b h 15 new legal notes or parts of notes c apter 30 note 2 chapter 38 note 7 chapter 42 note 1 not incl ding man e isting notes for hich p.
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