Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/183147
Authors: 
Weerth, Carsten
Year of Publication: 
2008
Citation: 
[Journal:] Global Trade and Customs Journal [ISSN:] 1569-755X [Volume:] 3 [Issue:] 2 [Pages:] 61-67
Publisher: 
Wolters Kluwer International, Alphen aan den Rijn
Abstract: 
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.
Subjects: 
Customs Law
World Customs Organization
JEL: 
K33
K34
Document Type: 
Article
Document Version: 
Published Version

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