Harmonized commodity description and coding system (HS) ()
Definition: The Harmonized Commodity Description and Coding System (HS) is a globally standardized system for classifying traded products. Developed and maintained by the World Customs Organization (WCO), it is used by customs authorities around the world to identify products for the application of customs duties and taxes. In the European Union, the HS forms the basis for the Combined Nomenclature (CN), which is used to determine the rate of duty applicable to specific goods when they are imported into the EU. The HS is also used for statistical purposes, enabling the collection and analysis of trade data. Source: EIRA team Additional information: The Harmonized Commodity Description and Coding System, commonly known as the Harmonized System (HS), is an international nomenclature developed by the World Customs Organization (WCO) for the classification of goods. It is a multipurpose tool that standardizes the classification of merchandise being traded internationally, allowing for greater clarity, predictability, and harmonization in international trade. The HS is structured into 21 sections, which are subdivided into 99 chapters. These chapters are further divided into approximately 5,000 headings and subheadings, each identified by a six-digit code. The first two digits (HS-2) identify the chapter the goods are classified in, the next two digits (HS-4) identify the heading, and the last two digits (HS-6) identify the subheading. In the European context, the HS is used as the basis for the European Union's Combined Nomenclature (CN), which further extends the HS-6 digit level to an 8-digit level. This provides a more detailed description of goods, allowing for more precise duty rates and statistical data. The CN is updated annually to reflect changes in technology, market trends, and the needs of the EU's Common Agricultural Policy and other EU policies. The HS is crucial in determining the amount of duty payable on imported goods. It is also used for the collection of international trade statistics, the design and implementation of trade policies, monitoring of controlled goods, rules of origin, and for economic research and analysis. The use of the HS contributes to the harmonization of customs and trade procedures, thus reducing costs for traders and increasing trade efficiency. It also plays a vital role in the negotiation of trade agreements, dispute settlement, and in the enforcement of national and international laws and regulations relating to the import and export of goods. In conclusion, the HS is an essential instrument in the European Taxes Regulation context, as it provides a systematic and legal way of classifying goods, which is recognized and used by authorities and traders worldwide, facilitating international trade and customs procedures. Example: 1. Agricultural Products: Under the HS code 01, live animals are classified. This includes horses, cattle, sheep, goats, and poultry. 2. Vegetable Products: HS code 06 includes live trees, plants, bulbs, roots, flowers, and ornamental foliage. 3. Animal or Vegetable Fats and Oils: HS code 15 includes lard, tallow, fish oil, and fats and oils derived from milk. 4. Prepared Foodstuffs: HS code 16 includes preparations of meat, fish, or crustaceans, molluscs, or other aquatic invertebrates. 5. Mineral Products: HS code 25 includes salt, sulfur, earths, stone, plastering materials, lime, and cement. 6. Chemical Products: HS code 28 includes inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals, radioactive elements, or isotopes. 7. Plastics and Articles Thereof: HS code 39 includes polymers of ethylene, propylene, styrene, vinyl chloride, vinyl acetate, and other plastics. 8. Textiles and Textile Articles: HS code 61 includes articles of apparel and clothing accessories, knitted or crocheted. 9. Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops, and Parts Thereof: HS code 64 includes footwear with outer soles of rubber, plastics, leather, or composition leather. 10. Vehicles, Aircraft, Vessels, and Associated Transport Equipment: HS code 87 includes tractors, motor cars, motorcycles, bicycles, aircraft, and ships. 11. Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus: HS code 90 includes optical fibers, lenses, prisms, mirrors, spectacles, goggles, binoculars, microscopes, telescopes, and cameras. 12. Arms and Ammunition: HS code 93 includes arms and ammunition and parts and accessories thereof. 13. Miscellaneous Manufactured Articles: HS code 96 includes brooms, brushes, mops, feather dusters, paint pads, and rollers. 14. Works of Art, Collectors' Pieces, and Antiques: HS code 97 includes paintings, drawings, pastels, collages, sculptures, stamps, coins, and antiques. LOST view: SV-Data Policy Catalogue Identifier: http://data.europa.eu/dr8/egovera/HarmonizedCommodityDescriptionAndCodingSystemBusinessObject EIRA traceability: eira:DataPolicyBusinessObject ABB name: egovera:HarmonizedCommodityDescriptionAndCodingSystemBusinessObject EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-08-21 dct:identifier: http://data.europa.eu/dr8/egovera/HarmonizedCommodityDescriptionAndCodingSystemBusinessObject dct:title: Harmonized Commodity Description And Coding System (HS) Business-object
eira:PURIhttp://data.europa.eu/dr8/egovera/HarmonizedCommodityDescriptionAndCodingSystemBusinessObject
eira:ABBeira:DataPolicyBusinessObject
dct:modified2023-08-21
dct:identifierhttp://data.europa.eu/dr8/egovera/HarmonizedCommodityDescriptionAndCodingSystemBusinessObject
dct:typeegovera:HarmonizedCommodityDescriptionAndCodingSystemBusinessObject
dct:titleHarmonized Commodity Description And Coding System (HS) Business-object
skos:definitionThe Harmonized Commodity Description and Coding System (HS) is a globally standardized system for classifying traded products. Developed and maintained by the World Customs Organization (WCO), it is used by customs authorities around the world to identify products for the application of customs duties and taxes. In the European Union, the HS forms the basis for the Combined Nomenclature (CN), which is used to determine the rate of duty applicable to specific goods when they are imported into the EU. The HS is also used for statistical purposes, enabling the collection and analysis of trade data.
eira:definitionSourceEIRA team
eira:definitionSourceReference
skos:example1. Agricultural Products: Under the HS code 01, live animals are classified. This includes horses, cattle, sheep, goats, and poultry. 2. Vegetable Products: HS code 06 includes live trees, plants, bulbs, roots, flowers, and ornamental foliage. 3. Animal or Vegetable Fats and Oils: HS code 15 includes lard, tallow, fish oil, and fats and oils derived from milk. 4. Prepared Foodstuffs: HS code 16 includes preparations of meat, fish, or crustaceans, molluscs, or other aquatic invertebrates. 5. Mineral Products: HS code 25 includes salt, sulfur, earths, stone, plastering materials, lime, and cement. 6. Chemical Products: HS code 28 includes inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals, radioactive elements, or isotopes. 7. Plastics and Articles Thereof: HS code 39 includes polymers of ethylene, propylene, styrene, vinyl chloride, vinyl acetate, and other plastics. 8. Textiles and Textile Articles: HS code 61 includes articles of apparel and clothing accessories, knitted or crocheted. 9. Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops, and Parts Thereof: HS code 64 includes footwear with outer soles of rubber, plastics, leather, or composition leather. 10. Vehicles, Aircraft, Vessels, and Associated Transport Equipment: HS code 87 includes tractors, motor cars, motorcycles, bicycles, aircraft, and ships. 11. Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus: HS code 90 includes optical fibers, lenses, prisms, mirrors, spectacles, goggles, binoculars, microscopes, telescopes, and cameras. 12. Arms and Ammunition: HS code 93 includes arms and ammunition and parts and accessories thereof. 13. Miscellaneous Manufactured Articles: HS code 96 includes brooms, brushes, mops, feather dusters, paint pads, and rollers. 14. Works of Art, Collectors' Pieces, and Antiques: HS code 97 includes paintings, drawings, pastels, collages, sculptures, stamps, coins, and antiques.
eira:concepteira:ArchitectureBuildingBlock
skos:noteThe Harmonized Commodity Description and Coding System, commonly known as the Harmonized System (HS), is an international nomenclature developed by the World Customs Organization (WCO) for the classification of goods. It is a multipurpose tool that standardizes the classification of merchandise being traded internationally, allowing for greater clarity, predictability, and harmonization in international trade. The HS is structured into 21 sections, which are subdivided into 99 chapters. These chapters are further divided into approximately 5,000 headings and subheadings, each identified by a six-digit code. The first two digits (HS-2) identify the chapter the goods are classified in, the next two digits (HS-4) identify the heading, and the last two digits (HS-6) identify the subheading. In the European context, the HS is used as the basis for the European Union's Combined Nomenclature (CN), which further extends the HS-6 digit level to an 8-digit level. This provides a more detailed description of goods, allowing for more precise duty rates and statistical data. The CN is updated annually to reflect changes in technology, market trends, and the needs of the EU's Common Agricultural Policy and other EU policies. The HS is crucial in determining the amount of duty payable on imported goods. It is also used for the collection of international trade statistics, the design and implementation of trade policies, monitoring of controlled goods, rules of origin, and for economic research and analysis. The use of the HS contributes to the harmonization of customs and trade procedures, thus reducing costs for traders and increasing trade efficiency. It also plays a vital role in the negotiation of trade agreements, dispute settlement, and in the enforcement of national and international laws and regulations relating to the import and export of goods. In conclusion, the HS is an essential instrument in the European Taxes Regulation context, as it provides a systematic and legal way of classifying goods, which is recognized and used by authorities and traders worldwide, facilitating international trade and customs procedures.
eira:viewSV-Data Policy Catalogue