Basic Principles of Customs Classifications under the Harmonized System

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.

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Year of publication:	2008
Authors:	Weerth, Carsten
Published in:	Global Trade and Customs Journal. - Alphen aan den Rijn : Wolters Kluwer International, ISSN 1569-755X. - Vol. 3.2008, 2, p. 61-67
Publisher:	Alphen aan den Rijn : Wolters Kluwer International
Subject:	Customs Law \| World Customs Organization

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	103674521X [GVK] hdl:10419/183147 [Handle] RePEc:zbw:espost:183147 [RePEc]
Classification:	K33 - International Law ; K34 - Tax Law
Source:	EconStor

Persistent link: https://www.econbiz.de/10011911767