Basic Principles of Customs Classifications Under the Harmonized System

Global Trade and Customs Journal, Vol. 3, No. 2, 61-67

Posted: 23 Aug 2017

See all articles by Carsten Weerth

Carsten Weerth

FOM Hochschule für Oekonomie & Management

Date Written: February 15, 2008

Abstract

The fundamental rules for the classification of goods into a customs tariff that complies with the Harmonized System (HS) for the description and coding of goods, are six general rules that apply worldwide. This article examines the six basic rules of classification and explains their usage. Understanding these basic principles enables users around the globe to uniformly apply customs tariffs that are based on the HS nomenclature.

Keywords: World Customs Organization, WCO, Harmonized System, HS, legislation, capacity building, economic integration, trade facilitation, Trade, Tariffs, Duties, Nomenclature, Customs Classification,

JEL Classification: F53, K34

Suggested Citation

Weerth, Carsten, Basic Principles of Customs Classifications Under the Harmonized System (February 15, 2008). Global Trade and Customs Journal, Vol. 3, No. 2, 61-67, Available at SSRN: https://ssrn.com/abstract=3022622

Carsten Weerth (Contact Author)

FOM Hochschule für Oekonomie & Management ( email )

Herkulesstr. 34
Essen, 45127
Germany

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