Explanatory Notes to the Harmonized System

This publication contains the official text of the Explanatory Notes to the Harmonized Commodity Description and Coding System (HS), including the text of the Subheading Explanatory Notes indicating the scope and content of certain of the HS subheadings.

The Explanatory Notes follow the systematic order of the Harmonized System and provide explanations on the General Interpretative Rules, Section Notes, Chapter Notes and Subheading Notes (all of which are integral parts of the Harmonized System), as well as detailed explanations on the scope of headings and subheadings, together with technical descriptions of the goods concerned and practical guidance for their classification and identification. As commentaries finalized by the Harmonized System Committee and adopted by the Council, the Explanatory Notes constitute the official interpretation of the HS at international level.
The Explanatory Notes are amended on a regular basis.

New pricing formula : The price of the 2007 Explanatory Notes includes all future Amending Supplements  to be issued up to 2012 and their mailing costs.