Basic Principles of Customs Classifications under the Harmonized System - Global Trade and Customs Journal View Basic Principles of Customs Classifications under the Harmonized System by - Global Trade and Customs Journal Basic Principles of Customs Classifications under the Harmonized System 3 2

The fundamental rules for the classification of goods into a customs tariff that complies with the Harmonized System (HS) for the description and coding of goods, are six general rules that apply worldwide. This article examines the six basic rules of classification and explains their usage. Understanding these basic principles enables users around the globe to uniformly apply customs tariffs that are based on the HS nomenclature.

Global Trade and Customs Journal