[Journal:] Global Trade and Customs Journal [ISSN:] 1569-755X [Volume:] 3 [Issue:] 5 [Pages:] 185-188
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.
Customs Tariff Customs Classification Harmonized System Tariff Classification
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