Weerth, Carsten - In: Global Trade and Customs Journal 3 (2008) 11/12, pp. 379-382
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 (six-digit...