Stay up to date with the latest amendments to the Harmonized System Explanatory Notes by accessing the WCO's official information here.
What are the HS Explanatory Notes of the World Customs Organization (WCO)?
The Harmonized Commodity Description and Coding System is an international standard used to classify traded goods. The World Customs Organization publishes the Harmonized System Explanatory Notes, which provide an official interpretation of this system. These notes comprise of several volumes and offer a detailed explanation of the classification of goods based on their characteristics, use, and composition.
More detail in subheading notes
In addition to the general notes, the Harmonized System Explanatory Notes also contain Subheading Explanatory Notes, which explain the scope and content of specific subheadings within the system. These notes help ensure that goods are accurately classified, which is essential for customs purposes, trade negotiations, and statistical analysis.
The Harmonized System Committee, which is responsible for maintaining and updating the Harmonized System, regularly makes decisions regarding amendments to the Harmonized System Explanatory Notes. These amendments are listed in the notes, ensuring that importers, exporters, and customs officials have access to the latest information on how to classify goods.
Top Tip: Access the WCO Explanatory Notes 2022 and previous versions to assist you with your customs classification efforts.
The Harmonized System Committee introduced changes to specific products, including their related Harmonized System code numbers and classification rationale, during their 73st Session in March 2024.
Chapters concerned:
26,28,29,32,44,70,74,84,85,87,96
Amendments to the Harmonized System Explanatory Notes – HS Committee 71th Session
The Harmonized System Committee made changes to specific products, including their related Harmonized System code numbers and classification rationale, during their 71st Session in March 2023.
Chapters concerned:
26,28,29,32,44,70,74,84,85,87,96
Amendments to the Harmonized System Explanatory Notes – HS Committee 68th Session
Amendments to the Harmonized System Explanatory Notes – HS Committee 68 Session
Changes to Chapter 15,20, 27, 85,95
Amendments to the Harmonized System Explanatory Notes – HS Committee 69th Session
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