Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/197970
Authors: 
Weerth, Carsten
Year of Publication: 
2008
Citation: 
[Journal:] Global Trade and Customs Journal [ISSN:] 1569-755X [Volume:] 3 [Issue:] 5 [Pages:] 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.
Subjects: 
Customs Tariff
Customs Classification
Harmonized System
Tariff Classification
JEL: 
K33
K34
Additional Information: 
Storage of Proofs according to the ROMEO-webentry of publisher.
Document Type: 
Article
Document Version: 
Published Version

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.