Harmonized System in Developing Countries

Global Trade and Customs Journal, Vol. 3, No. 11/12, 379-382

Posted: 22 Aug 2017

See all articles by Carsten Weerth

Carsten Weerth

FOM Hochschule für Oekonomie & Management

Date Written: November 15, 2008

Abstract

More than 200 countries and economic regions worldwide are using the nomenclature of the Harmonized Commodity Description and Coding System (Harmonized System Convention: HS) and are basing their customs tariffs thereon. The number of HS headings (four-digit code) and HS subheadings (six-digit code) is altered every four to six years, when the nomenclature is revised and updated due to changes in trade patterns and technical development (HS 1988, HS 1992, HS 1996, HS 2002, HS 2007). More gaps are emerging within the nomenclature and 34 headings will not be in use in the HS 2007 for the next four to six years. This article examines the application of the nomenclature within developing countries, since these are allowed to adopt older versions of the nomenclature.

Keywords: WCO, World Customs Organization, Harmonized System, HS, Customs Classification, Nomenclature, Deveol

JEL Classification: F53, K34

Suggested Citation

Weerth, Carsten, Harmonized System in Developing Countries (November 15, 2008). Global Trade and Customs Journal, Vol. 3, No. 11/12, 379-382, Available at SSRN: https://ssrn.com/abstract=3022248

Carsten Weerth (Contact Author)

FOM Hochschule für Oekonomie & Management ( email )

Herkulesstr. 34
Essen, 45127
Germany

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