Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/197971
Authors: 
Weerth, Carsten
Year of Publication: 
2008
Citation: 
[Journal:] Global Trade and Customs Journal [ISSN:] 1569755X [Volume:] 3 [Issue:] 10 [Pages:] 357-362
Abstract: 
More than 200 countries and economic regions worldwide are using the nomenclature of the Harmonized Commodity Description and Coding System (Harmonized System Convention: HS) and basing customs tariffs thereon. The number of HS headings (four-digit code) and HS subheadings (six-digit code) is altered every four to six years, when the nomenclature is revised and updated due to trade patterns and technical development (HS 1988, HS 1992, HS 1996, HS 2002, HS 2007). The World Customs Organization (WCO) has recommended the introduction of programmes for binding pre-entry customs classifi cation information in national customs legislation in order to provide secure information on classification issues and tariff rates for economic operators and customs authorities. This article examines the introduction of binding pre-entry classifi cation information within the HS contracting parties.
Subjects: 
Customs Classification
Tariff Classification
Harmonized System
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:





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