HS 2007: New Gaps Emerging within All Customs Tariffs

Global Trade and Customs Journal, Vol. 3, No. 4, 141

1 Pages Posted: 22 Aug 2017 Last revised: 24 Aug 2017

See all articles by Carsten Weerth

Carsten Weerth

FOM Hochschule für Oekonomie & Management

Date Written: April 15, 2008

Abstract

New gaps are emerging worldwide in all customs tariffs that are using the Harmonized Commodity Description and Coding System (Harmonized System Convention) following the technical revision as of 1 January 2007. Thirty-four headings are not in use for the next four to five years. This contribution shows the history of gaps within the nomenclature and examines their placements. After the revision of the Nomenclature of the Convention on the Harmonized Commodity Description and Coding System (Harmonized System Convention, Brussels, 14 June 1983), which is effective since 1 January 2007, several new gaps are emerging.

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

JEL Classification: F53, K34

Suggested Citation

Weerth, Carsten, HS 2007: New Gaps Emerging within All Customs Tariffs (April 15, 2008). Global Trade and Customs Journal, Vol. 3, No. 4, 141, Available at SSRN: https://ssrn.com/abstract=3022440

Carsten Weerth (Contact Author)

FOM Hochschule für Oekonomie & Management ( email )

Herkulesstr. 34
Essen, 45127
Germany

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