Publication

With a view to facilitating international trade, a commodity classification system was developed by the World Customs Organization (WCO). This system is laid down in the International Convention on the Harmonized Commodity Description and Coding System, also known as the “Harmonized System””. As of January 13, 2010 the system covers countries that make up for over 98 percent of global trade. This working paper discusses the harmonized system, the classification principles, and the assignment of HS codes. It also contains the WTO list.