Harmonized System: Proposal for a Change of General Rule 1, for the introduction of Simple Classification Keys and for A Better Interlinkage of Headings and Notes

Carsten Weerth

EconStor Open Access Articles and Book Chapters, 2008, vol. 3, issue 5, 185-188

Abstract: The fundamental rule for the classifi cation of goods into a customs tariff which comply with the Harmonized System for the description and coding of goods (HS) are the terms of headings and the notes according to General Rule 1 (GR 1). However, the notes and subheading notes are written collectively in front of chapters or sections. Therefore, these basic notes are often not consulted by users when goods are classifi ed under a certain heading. This column proposes better interlinkage of (sub)headings and (subheading) notes and a change of GR 1 in order to accommodate an easier classifi cation that could be facilitated by placing a list of contents in front of each and every chapter. Furthermore, the placement of simple classification keys in front of each and every chapter is proposed.

Keywords: Customs Tariff; Customs Classification; Harmonized System; Tariff Classification (search for similar items in EconPapers)
JEL-codes: K33 K34 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:197970

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