Weerth, Carsten - In: Global Trade and Customs Journal 3 (2008) 7/8, pp. 275-278
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...