Text covers the general rules of interpretation, section notes, chapters and subheadings. The harmonized commodity description and coding system hs. Representations have been received from the members of the trade requesting clarification regarding classification of printed workbooks, exercise books, childrens drawing book etc. The hs therefore sets forth all the international nomenclature through the 6digit. The indian customs tariff has 21 sections and 99 chapters. Customs management tariff and classification of goods.
This site is like a library, you could find million book here by using. They can be used to assist in classification but have no legal force. Electrical lighting or signalling equipment excluding articles of heading 8539, windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. The system begins by assigning goods to categories of crude and natural products, and from there proceeds to categories with increasing complexity. Explanatory notes to the harmonized system hts cycle 20122017 9782874920240 by world customs organization and a great selection of similar new, used and collectible books available now at great prices. Also, as per gir6 read with hsn explanatory note to tariff heading 9032 wheel sensor is correctly classifiable under tariff heading 90328990. Dec 02, 2016 1 january 2017 marks the implementation of the 2017 version of the harmonized system hs nomenclature. All books are in clear copy here, and all files are secure so dont worry about it. System of classification of goods customs duties are chargeable on the act of importation of goods. The price of the explanatory notes 2017 edition includes automatic updates throughout the hs 20172021 cycle. The explanatory notes 5 volumes in english and french do not form an integral part of the harmonized system convention. The titles of sections, chapters and subchapters are provided for ease of reference only.
Harmonized system explanatory notes amending supplement n. Wco explanatory notes generally follow the same structure as the tariff, but offer more detailed information. Classification of imported goods gear reduction blank to be classified under tariff item 8483 40 00 or under tariff item 8708 94 00 of the customs tariff act, 1975. Titles of section or chapters are for reference only and do not have legal status. Notes 1 and 2 to chapter 20 and note 3 to chapter 21. Touchsensitive data input devices socalled touch screens without display capabilities, for incorporation into apparatus having a display, which function by detecting the presence and location of a touch within the display area. On some goods, customs duties are also charged on the act of exportation.
However, as approved by the wco council, they constitute the official interpretation of the harmonized system at the international level and are an indispensable complement to the system. Explanatory notes to the harmonized system hts cycle 2012. A section is a grouping together of a number of chapters which codify a particular class of goods. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
Consequently, these explanatory notes are only of persuasive value and can be used as an aid to classification of goods when there is ambiguity as to the scope of the entry. Harmonized commodity description and coding system or. The explanatory notes to the harmonized system is over 2800 pages of easytounderstand explanations and notes on the often hardtocomprehend harmonized tariff schedule hts, which is the source for the classification of imports for the purposes of determining duties owed to customs. Read online harmonized system explanatory notes book pdf free download link book now. Interpretative rules classification of goods in the tariff shall be governed by the following principles. Council regulation eec no 265887 of 23 july 1987 on the tariff and statistical nomenclature and on the common customs tariff 1. Portable electric lamps designed to function by their own source of energy for example, dry batteries, accumulators, magnetos, other than lighting equipment of heading 8512. Interpretative rules and the explanatory notes to the harmonized commodity description and coding system. Amendments to the harmonized system explanatory notes hs committee 60th session. The explanatory notes do not form an integral part of the harmonized system convention. The goods that enter international trade are not charged to a single rate of customs duty by the importing exporting country. Explanatory notes, classification opinions and rulings the hs committee that is set up under the hs convention convenes regularly to update the explanatory notes to the hs, to issue classification opinions and rulings on specific goods.
Explanatory notes book online at best prices in india on. The wco has published explanatory notes to the harmonized system, which clarify the scope of the headings and subheadings. Classification of printed workbooks, exercise books etc. Search hsn code of chapter 85 electrical machinery and equipment and parts thereof sound recorders and. The international convention on the harmonized commodity description and coding system is responsible for the governing of the hs code. Issued by the world customs organization council wco in brussels, the explanatory notes are the official classification guidelines of the trade community, and are essential to the correct classification of goods. The notes are arranged in the same order as the tariff itself.
They give the explanatory notes and come up with new rules for the classification of goods in lieu of latest developments in technology and changes in the trade patterns. Hs codes and the renewable energy sector izaak wind. Explanatory notes to the scheme of classification of. Indian customs manual system of classification of goods.
Therefore, on application of gir of the first schedule to customs tariff gir1 read with chapter note 2 g to section xvii and note 7b to chapter 90, wheel sensor falls chapter heading 9032. For example, the notes explain the terminology used, list specific exclusions or inclusions, and detail certain production or manufacturing methods that might impact classification. Explanatory notes to the scheme of classification of services. The explanatory notes for the said scheme of classification of services is based on the explanatory notes to the uncpc, and as recommended by the committee constituted for the purpose, is annexed. As an aid to indepth understanding, the international version of the harmonized system from the world customs organization has associated explanatory notes. Item classification the structure of the harmonized system. Wcoomd bookshop explanatory notes 6th edition hs 2017. The section notes explain the scope of chapters headings, etc. The codes with the broadest coverage are the first four digits, and are referred to as the heading. Hsn code of chapter 85 hs code india export genius. Harmonized system explanatory notes pdf book manual free. The explanatory notes indicate the scope and coverage of the heading. Preparations of vegetables, fruit, nuts or other parts of plants. Hs code 8517 harmonized system code of telephone sets.