منبع : سایت گمرک جهانی
What is the Harmonized System (HS)?
The Harmonized Commodity Description and Coding
Systems generally referred to as "Harmonized System" or simply "HS" is
a multipurpose international product nomenclature developed by the
World Customs Organization (WCO).
It comprises about 5,000 commodity groups; each
identified by a six digit code, arranged in a legal and logical
structure and is supported by well-defined rules to achieve uniform
classification. The system is used by more than 200 countries and
economies as a basis for their Customs tariffs and for the collection
of international trade statistics. Over 98 % of the merchandise in
international trade is classified in terms of the HS.
The HS contributes to the harmonization of Customs
and trade procedures, and the non-documentary trade data interchange in
connection with such procedures, thus reducing the costs related to
It is also extensively used by governments,
international organizations and the private sector for many other
purposes such as internal taxes, trade policies, monitoring of
controlled goods, rules of origin, freight tariffs, transport
statistics, price monitoring, quota controls, compilation of national
accounts, and economic research and analysis. The HS is thus a
universal economic language and code for goods, and an indispensable
tool for international trade.
The Harmonized System is governed by "The
International Convention on the Harmonized Commodity Description and
Coding System". The official interpretation of the HS is given in the
Explanatory Notes (5 volumes in English and French) published by the
WCO. The Explanatory Notes are also available on CD-ROM, as part of a
commodity database giving the HS classification of more than 200,000
commodities actually traded internationally.
The maintenance of the HS is a WCO priority. This
activity includes measures to secure uniform interpretation of the HS
and its periodic updating in light of developments in technology and
changes in trade patterns. The WCO manages this process through the
Harmonized System Committee (representing the Contracting Parties to
the HS Convention), which examines policy matters, takes decisions on
classification questions, settles disputes and prepares amendments to
the Explanatory Notes. The HS Committee also prepares amendments
updating the HS every 5 – 6 years.
Decisions concerning the interpretation and
application of the Harmonized System, such as classification decisions
and amendments to the Explanatory Notes or to the Compendium of
Classification Opinions, become effective two months after the approval
by the HS Committee. These are reflected in the amending supplements of
the relevant WCO Publications.