The World Customs Organization (WCO) Handbook on HS Classification is an essential introduction to the Harmonized Commodity Description and Coding System, also known as the Harmonized System or HS. This 3rd edition 2022 of the HS Manual expands on the previous 2013 version in several ways and will be of interest to experts and beginners alike.
It explains the origins of the Harmonized System, the complete procedure leading to classification decisions, sets out the provisions for its maintenance and describes the complementary publications of the Harmonized System.
It details the relationship between the HS and national tariffs, including the reserved Chapters 98 and 99 by Canada, India and the United States. The relationship between the private sector and customs administrations and the WCO is also discussed from several angles: recourse in case of disputes, contributions in the constant provision of innovations...
It also contains the text of the International Convention on the Harmonized Commodity Description and Coding System, the rules of procedure of the HS Committees and Sub-Committees.