13.4.        Obligations of contracting parties. The HS is a legal instrument. A contracting party to the HS Convention has two main obligations: to bring its customs tariff and statistical nomenclatures into conformity with the HS; and to make its import and export trade statistics publicly available at the six-digit level or beyond.[3] Fulfilling these obligations requires that contracting parties use all the HS headings and subheadings and numerical codes, without addition or modification; that they apply, without modification, the General Rules for the Interpretation of the Harmonized System as well as all section, chapter and subheading notes; and that they follow the numerical sequence of the HS.[4] 

13.5.        Maintenance of the Harmonized System.  In accordance with the Preamble to the HS Convention, which recognized the importance of ensuring that the HS is kept up to date in the light of changes in technology or in patterns of international trade, the HS is regularly reviewed and revised. The HS Convention established the Harmonized System Committee (HSC), composed of representatives from each of the contracting parties, which meets twice a year.  The HSC is assisted in its work by its Working Party, by the Review Subcommittee, and by the Scientific Subcommittee.  The HSC, inter alia, considers the needs of users, as well as changes in technology and patterns of international trade, and proposes amendments to the HS based on its considerations, prepares recommendations about and circulates information concerning the application of the HS, and gives guidance on matters concerning the classification of goods.  

13.6.        To assist users in the implementation of the HS, the World Customs Organization issues and periodically updates the following supplementary information: 

  • Explanatory Notes to the Harmonized System
  • Alphabetical Index to the Harmonized System
  • Compendium of Classification Opinions to the Harmonized System
  • Harmonized System Commodity Database
  • E-learning Modules on the Harmonized System
  • Correlation Tables between the latest and previous version of the HS 

13.7.        Revision policy of the Harmonzied System. WCO revises the HS as necessary, approximately every five years. From 1 January 2012 onward, the HS Nomenclature 2012 edition (HS12) is the valid version applied in international trade transactions. Details of the HS12 are provided in section C below. There are initial plans for the next set of amendments to be in effect in 2017. The Statistical Commission, at its twenty-seventh session, recommended taking fully into account the statistical implications of any changes proposed for the HS and the statistical needs and capacities of developing countries.[5] It is good practice for the compilers of trade statistics to work closely with the national customs authorities in developing proposals for future HS amendments.

 

[3] Developing countries, however, are permitted to apply the HS partially, i.e., they may decline, at least initially, to apply all or some of the subheadings and yet fulfil the obligations arising out of article 3.

[4] HS Convention, article 3 (a) (i) – (iii).

[5] See Official Records of the Economic and Social Council, 1993, Supplement No. 6 (E/1993/26), para. 162 (e).