Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/198042
Authors: 
Weerth, Carsten
Year of Publication: 
2008
Citation: 
[Journal:] Global Trade and Customs Journal [Volume:] 3 [Issue:] 7/8 [Pages:] 275-278 [ISSN:] 1569-755X
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 are basing their 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). More and more gaps are emerging within the nomenclature 34 headings are not in use in the HS 2007 for the next four to five years. This Column shows the history of HS revisions, the gaps within the nomenclature and the evolution of the HS nomenclature within the past 20 years (1988-2008).
Subjects: 
Customs Law
Customs Classification
Tariff Classification
Harmonized System
World Customs Organization
Trade Law
JEL: 
F53
K33
K34
Additional Information: 
Archiving of proofs, accroding to ROMEO-Entry.
Document Type: 
Article
Document Version: 
Published Version

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