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
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: Suggested Citation