How did the Harmonized System nomenclature come about? The following are related points on this issue.
According to ALADI, it is called tariff nomenclature when to each code and its description is associated the tariff to be paid by the goods when passing through customs.
The Harmonized Commodity Description and Coding System (HS) arose from the need for a common commercial language among nations.
Since the beginning of the 20th century, a single internationally accepted classification system for goods was sought to accurately describe and identify products.
Almost all national tariff nomenclatures are based on the Harmonized System (HS), maintained by the World Customs Organization (WCO).
In fact, the members of this organization, most of whom are also members of the WTO, have agreed to use the HS as the uniform international nomenclature.
Harmonized System Nomenclature
The HS classifies products into sections, chapters, headings and subheadings (6-digit codes).
This classification is logically structured and is based on rules and definitions to ensure uniform categorization.
According to the WTO, the HS was developed as an extension of the former four-digit headings of the CCCN to 6-digit subheadings.
In addition, it has been amended in 1992, 1996, 2000, 2002 and 2007.
In response to national needs, members often break down the six-digit HS nomenclature into more detail (8, 10 or more digits) for their national customs classification.
Tariff lines
This results in a wide variety of codes and descriptions used by national customs, as can be seen in the summary tables.
However, most countries use less than 10,000 tariff lines, which is less than twice the international number of 5,224 lines (HS 2002).
History
First, the Geneva and Brussels Nomenclatures (BNB) emerged. Then, the Customs Cooperation Council Nomenclature (CCCN) was created.
Subsequently, the Harmonized Commodity Description and Coding System (HS) was developed and is used today.
The HS is a multi-purpose international nomenclature. It was originally established by the Customs Cooperation Council.
Since 1994, it has been maintained and managed by the WCO. In addition, all countries that are Contracting Parties to the “International Convention on the Harmonized Commodity Description and Coding System”, signed on June 14, 1983, accept it.