HARMONIZED COMMODITY
DESCRIPTION AND CODING SYSTEM
(ESTABLISHED IN 1952 AS THE CUSTOMS CO-OPERATION COUNCIL)
CONTENTS
DISCRIPTION
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PAGES
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PART I
BASIC TEXTS International
Convention on the Harmonized Commodity Description and Coding System Protocol
of amendment to the International Convention on the Harmonized Commodity
Description and Coding System Recommendations
concerning the Amendment of the Harmonized System PART II
HARMONIZED
SYSTEM NOMENCLATURE Table
of contents Abbreviations
and symbols Nomenclature PART III
ANNEX List
of Harmonized System code numbers deleted as from |
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PART I
BASIC TEXTS
INTERNATIONAL
CONVENTION ON
AND
CODING SYSTEM
(done at
The Contracting
Parties to this Convention, established under the auspices of the Customs
Co-operation Council,
Desiring to
facilitate international trade,
Desiring to facilitate the collection,
comparison and analysis of statistics, in particular those on international
trade,
Desiring to reduce the expense incurred by re-describing,
reclassifying and re-coding goods as they move from one classification system
to another in the course of international trade and to facilitate the
standardization of trade documentation and the transmission of data.
Considering
that changes in technology and the patterns of international trade require
extensive modifications to the Convention on Nomenclature for the
Classification of Goods in Customs Tariffs, done at
Considering
also that the degree of detail required for Customs and statistical purposes by
governments and trade interests has increased far beyond that provided by the
Nomenclature annexed to the above-mentioned Convention,
Considering the
importance of accurate and comparable data for the purposes of international
trade negotiations,
Considering that
the Harmonized System is intended to be used for the purposes of freight
tariffs and transport statistics of the various modes of transport,
Considering
that the Harmonized System is intended to be incorporated into commercial
commodity description and coding systems to the greatest extent possible,
Considering
that the Harmonized System is intended to promote as close a correlation as
possible between import and export trade statistics and production statistics,
Considering that
a close correlation should be maintained between the Harmonized System and the
Standard International Trade Classification (SITC) of the United Nations,
Considering the
desirability of meeting the aforementioned needs through a combined tariff/statistical
nomenclature, suitable for use by the various interests concerned with
international trade,
Considering the
importance of ensuring that the Harmonized System in kept up-to-date in the
light of changes in technology or in patterns of international trade,
Having taken
into consideration the work accomplished in this sphere by the Harmonized
System Committee set up by the Customs Co-operation Council,
Considering
that while the above-mentioned Nomenclature Convention has proved an effective
instrument in the attainment of some of these objectives, the best way to
achieve the desired results in this respect is to conclude a new international
Convention,
Have agreed as
follows:
ARTICLE
1
For the purpose
of this Convention:
a)
the “Harmonized Commodity Description and Coding System”,
hereinafter referred to as the “Harmonized System”, means the Nomenclature
comprising the headings and subheadings and their related numerical codes, the
Section, Chapters and Subheading Notes and the General Rules for the
interpretation of the Harmonized System, set out in the Annex to this
Convention;
b)
“Customs tariff
nomenclature” means the nomenclature
established under the legislation of a Contracting Party for the purposes of
levying duties of Customs on imported goods;
c)
“statistical
nomenclatures” means goods nomenclatures established by a Contracting Party for
the collection of data for import and export trade statistics;
d)
“combined
tariff/statistical nomenclature” means a nomenclature, integrating Customs
tariff and statistical nomenclatures, legally required by a Contracting Party
for declaration of goods at importation;
e)
“the Convention
establishing the Council” means the Convention establishing a Customs Co-operation
Council, done at
f)
“the Council” means
the Customs Co-operation Council referred to in paragraph (e) above;
g)
“the Secretary
General” means the Secretary General of the Council;
h)
the term “ratification” means
ratification, acceptance or approval.
The Annex to this convention shall form
an integral part thereof, and any reference to the Convention shall include a
reference to the Annex.
1.
Subject to the exceptions enumerated in Article 4:
(a)
Each Contracting Party undertakes, except as provided in
subparagraph (c) of this paragraph, that from the date
on which this Convention enters into force in respect of it, its Customs tariff
and statistical nomenclatures shall be in conformity with the Harmonized
System. It thus undertakes that, in respect of its Customs tariff and
statistical nomenclatures:
(i)
It shall use the headings and subheadings of Harmonized
System without addition .or modification, together with their related numerical
codes;
(ii)
It shall apply the General Rules for the interpretation of
the Harmonized System and all the Section, Chapter and Subheading Notes, and
shall not modify the scope of the Section, Chapters, heading or subheadings of
the Harmonized System; and
(iii) It shall follow
the numerical sequence of the Harmonized System;
(b) Each Contracting Party shall also make
publicly available its import and export trade statistics in conformity with
the six-digit codes of the Harmonized System, or, on the initiative of the
Contracting Party, beyond that level, to the extent that publication is not
precluded for exceptional reasons such as commercial confidentiality or
national security;
(c) Nothing in this Article shall require a
Contracting Party to use the subheadings of the Harmonized System in its
Customs tariff nomenclature provided that it meets the obligations at (a) (i), (a) (ii) and (a) (iii) above in a combined
tariff/statistical nomenclature.
2.
In complying with the undertakings at paragraph 1 (a) of
this Article, each Contracting Party may make such textual adaptations as may
be necessary to give effect to the Harmonized System in its domestic law.
3.
Nothing in this Article shall prevent Contracting Party from
establishing, in its Customs tariff or statistical nomenclatures, subdivisions
classifying goods beyond the level of the Harmonized System, provided that any
such subdivision is added and coded at a level beyond that of the six-digit
numerical code set out in the Annex to this Convention.
1.
Any developing country Contracting Party may delay its
application of some or all of the subheadings of the Harmonized System for such
period as may be necessary, having regard to its pattern of international trade
or its administrative resources.
2.
A developing country Contracting Party which elects to apply
the Harmonized System partially under the provisions of this Article agrees to
make its best efforts towards the application of the full six-digit Harmonized
System within five years of the date on which this Convention enters into force
in respect of it or within such further period as it may consider necessary
having regard to the provisions of paragraph 1 of this Article.
3.
A developing country Contracting Party which elects to apply
the Harmonized System partially under the provisions of this Article shall
apply all or none of the tow-dash subheadings of any one-dash subheading or all
or none of the one-dash subheadings of any one heading. In such cases of
partial application, the sixth digit or the fifth and sixth digits of that part
of the Harmonized System code not applied shall be replaced by “0” or “00”
respectively.
4.
A developing country which elects to apply the Harmonized
System partially under the provisions of this Article shall on becoming a
Contracting Party notify the Secretary General of those subheadings which it
will not apply on the date when this Convention enters into force in respect of
it and shall also notify the Secretary General of those subheadings which it
applies thereafter.
5.
Any developing country which elects to apply the Harmonized
System partially under the provisions of this Article may on becoming a
Contracting Party notify the Secretary General that it formally undertakes to
apply the full six-digit Harmonized System within three years of the date when
this Convention enters into force in respect of it.
6.
Any developing country Contracting Party which partially
applies the Harmonized System under the provisions of this Article shall be
relieved from its obligations under Article 3 in relation to the subheadings
not applied.
Developed country Contracting Parties shall furnish to
developing countries that so request, technical assistance on mutually agreed
terms in respect of, inter alia, training of
personnel, transposing their existing nomenclatures to the Harmonized System
and advice on keeping their systems so transposed up-to-date with amendments to
the Harmonized System or on applying the provisions of this Convention.
1.
There shall be established under this Convention a Committee
to be known as the Harmonized System Committee, composed of representatives
from each of the Contracting Parties.
2.
It shall normally meet at least twice each year.
3.
Its meetings shall be convened by the Secretary General and,
unless the Contracting Parties otherwise decide, shall be held at the
Headquarters of the Council.
4.
In the Harmonized System Committee each Contracting Party
shall have the right to one vote; nevertheless, for the purposes of this
Convention and without prejudice to any future Convention, where a Customs or
Economic Union as well as one or more of its Member States are Contracting
Parties such Contracting Parties shall together exercise only one vote.
Similarly, where all the Member States of a Customs or Economic Union
which is eligible to become a Contracting Party under the provisions of Article
11 (b) become Contracting Parties, they shall together exercise only one vote.
5.
The Harmonized System Committee shall elect its own Chairman
and one or more Vice-Chairmen.
6.
It shall draw up its own Rules of Procedure by decision
taken by not less than two-thirds of the votes attributed to its members. The
Rules of Procedure so drawn up shall be approved by the Council.
7.
It shall invite such intergovernmental or other
international organizations as it may consider appropriate to participate as
observers in its work.
8.
It shall set up Sub-Committees or Working Parties as needed,
having regard, in particular, to the provisions of paragraph 1 (a) of article
7, and it shall determine the membership, voting rights and Rules of Procedure
for such Sub-Committees or Working Parties.
1.
The Harmonized System Committee, having regard to the
provisions of Article 8, shall have the following functions:
(a) to propose such
amendments to this Convention as may be considered desirable, having regard, in
particular, to the needs of users and to changes in technology or in patterns
of international trade;
(b) to prepare Explanatory Notes,
Classification Opinions or other advice as guides to the interpretation of the
Harmonized System.
a) to prepare recommendations to
secure uniformity in the interpretation and application of the Harmonized
System.
b) to collate and
circulate information concerning the application of the Harmonized System;
c) on its own
initiative or on request, to furnish information or guidance on any matters
concerning the classification of goods in the Harmonized System to Contracting
Parties, to Members of the Council and to such intergovernmental or other
international organizations as the Committee may consider appropriate;
d) to present Reports
to each Session of the Council concerning its activities, including proposed
amendments, Explanatory Notes, Classification Opinions and other advice;
e) to exercise such other powers and
functions in relation to the Harmonized System as the Council or the
Contracting Parties may deem necessary.
2.
Administrative
decisions of the Harmonized System Committee having budgetary implications
shall be subject to approval by the Council.
1.
The Council shall examine proposals for amendment of this
Convention, prepared by the Harmonized System Committee, and recommend them to
the Contracting Parties under the procedure of Article 16 unless any Council
Member which is a Contracting Party to this Convention requests that the proposals
or any part thereof be referred to the Committee for re-examination.
2.
The Explanatory Notes, Classification Opinions, other advice
on the interpretation of the Harmonized System and recommendations to secure
uniformity in the interpretation and application of the Harmonized System,
prepared during a session of the Harmonized System Committee under the
provisions of paragraph 1 of Article 7, shall be deemed to be approved by the
Council if, not later than the end of the second month following the month
during which that session was closed, no Contracting Party to this Convention
has notified the Secretary General that it requests that such matter be
referred to the Council.
3.
Where a matter is referred to the Council under the
provisions of paragraph 2 of this Article, the Council shall approve such
Explanatory Notes, Classification Opinions, other advice or recommendations,
unless any Council Member which is a Contracting Party to this Convention
requests that they be referred in whole or part to the Committee for
re-examination.
The Contracting
Parties do not assume by this Convention any obligation in relation to rates of
Customs duty.
1.
Any dispute between
Contracting Parties concerning the interpretation or application of this
Convention shall, so far as possible, be settled by negotiation between them.
2.
Any dispute which is
not so settled shall be referred by the Parties to the dispute to the
Harmonized System Committee which shall thereupon consider the dispute and make
recommendations for its settlement.
3.
If the Harmonized
System Committee is unable to settle the dispute, it shall refer the matter to
the Council which shall make recommendations in conformity with Article III (e)
of the Convention establishing the Council.
4.
The Parties to the
dispute may agree in advance to accept the recommendations of the Committee or
the Council as binding.
The following are eligible to become
Contracting Parties to this Convention:
a) Member States of
the Council;
b) Customs or
Economic Unions to which competence has been transferred to enter into treaties
in respect of some or all of the matters governed by this Convention; and
c) Any other State to
which an invitation to that effect has been addressed by the Secretary General
at the direction of the Council.
1.
Any eligible State or Customs or Economic Union may become a
Contracting Party to this Convention:
a) by signing it
without reservation of ratification;
b) by depositing an
instrument of ratification after having signed the Convention subject to
ratification; or
c) by acceding to it after the
Convention has ceased to be open for signature.
2.
This Convention shall be open for signature until