Notas explicativas - SA 2017

V.A.T. exempted


The Spanish version of the Explanatory Notes contain technical descriptions of goods and practical indications for the classification and identification of products.
The Explanatory Notes are drafted by the Harmonized System Committee and adopted by the Council; they then form the official interpretation of the Harmonized System at international level.
The price of the Explanatory Notes 2017 edition includes automatic updates throughout the HS 2017-2021 cycle.

Important: due to the pandemic, the last HS Committee was unable to meet to consider Explanatory Notes amendments or Classification Opinions.  As a result, the next Amending Supplement, normally scheduled in June 2020, will exceptionally be edited at a later date.

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