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.

All labels observed (3)

How this entity was disambiguated

Statements (49)

Predicate Object
instanceOf customs classification guidance ⓘ
legal interpretative guidelines ⓘ
official publication ⓘ
reference work ⓘ
appliesTo Harmonized Commodity Description and Coding System ⓘ
Harmonized System ⓘ
basedOn Harmonized System Nomenclature ⓘ
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 ⓘ
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 ⓘ
publisher World Customs Organization ⓘ
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 ⓘ
HS Classification Opinions ⓘ
shortName HS Explanatory Notes ⓘ
HSEN ⓘ
structure organized by HS Chapters ⓘ
organized by HS Sections ⓘ
organized by HS headings and subheadings ⓘ
updatedBy World Customs Organization HS Committee ⓘ
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 ⓘ

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Harmonized System Committee → responsibleFor → Explanatory Notes to the Harmonized System ⓘ
subject linked to: HSC
International Convention on the Harmonized Commodity Description and Coding System → hasComponent → Harmonized System Explanatory Notes ⓘ
linked to: Explanatory Notes to the Harmonized System
Explanatory Notes to the Harmonized System → shortName → HS Explanatory Notes ⓘ
linked to: Explanatory Notes to the Harmonized System