January 07, 2020
en lt ru
Harmonized System (HS)

Photo by v2osk on Unsplash

The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature developed by the World Customs Organization (WCO).

It is set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System. Definition of the HS provided in the Convention: the HS means the Nomenclature comprising the headings and subheadings and their related numerical codes, the Section, Chapter and Subheading Notes and the General Rules for the interpretation of the Harmonized System, set out in the Annex to this Convention.

The HS comprises about 5,000 commodity groups; each identified by a six-digit code, arranged in a legal and logical structure and is supported by well-defined rules to achieve uniform classification.

The system is used by more than 200 countries and economies as a basis for their Customs tariffs and for the collection of international trade statistics. Over 98 % of the merchandise in international trade is classified in terms of the HS. 

The HS contributes to the harmonization of Customs and trade procedures, and the non-documentary trade data interchange in connection with such procedures, thus reducing the costs related to international trade.

It is also extensively used by governments, international organizations and the private sector for many other purposes such as internal taxes, trade policies, monitoring of controlled goods, rules of origin, freight tariffs, transport statistics, price monitoring, quota controls, compilation of national accounts, and economic research and analysis. The HS is thus a universal economic language and code for goods, and an indispensable tool for international trade.

The explanation provided by WCO Academy, which offers online courses related to the topic, e.g. Harmonized System - Textiles, Harmonized System - Industry & Construction, Harmonized System - Chemicals

Comments ()

en, lt
ATA system for temporary admission
07-01-2022

ATA is an international customs system that provides for the application of the procedure for the temporary admission of goods into the territory of the participating countries free of duties and taxes and without providing additional guarantees to customs authorities.

law international
en, lt
ATA system for temporary admission
07-01-2022

ATA is an international customs system that provides for the application of the procedure for the temporary admission of goods into the territory of the participating countries free of duties and taxes and without providing additional guarantees to customs authorities.

law international
lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

classification
lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

classification
image lt
Prekių tarifinio klasifikavimo pokyčiai nuo 2022.01.01
26-12-2021

Eglė Pučkuvienė

classification
image lt
Prekių tarifinio klasifikavimo pokyčiai nuo 2022.01.01
26-12-2021

Eglė Pučkuvienė

classification
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature applicable as from 1 January 2022 was adopted by Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are actually a lot.

Eglė Pučkuvienė

classification
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature applicable as from 1 January 2022 was adopted by Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are actually a lot.

Eglė Pučkuvienė

classification
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case-law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

classification
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case-law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

classification
Forgot password?

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.


Continue with Google Login with LinkedIn

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large