15.2. IMTS 2010 recommendations regarding units of quantity. IMTS 2010 (para. 5.5) recommends that countries collect or estimate, validate and report quantity information in the WCO standard units of quantity and in net weight[1] on all trade transactions.[2] Specifically, it is recommended that:
(a) Countries use the applicable WCO standard units of quantity when collecting and reporting international merchandise trade on the basis of the Harmonized System;[3]
(b) In the case of the HS headings (subheadings) where the standard unit is other than weight, a net weight also be compiled and reported;
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15.3. WCO standard units of quantity. In 2011, WCO adopted a new Recommendation on the use of standard units of quantity to facilitate the collection, comparison and analysis of international statistics based on the HS Nomenclature 2012 Edition.[4] The WCO standard units of quantity are:[5]
- Weight: - kilograms (kg)
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15.4. WCO Recommendation. In the WCO Recommendation on the use of standard units of quantity, one of the above standard units of quantity is specified for each HS six-digit subheading.[6] Further, it is recommended that Member administrations and Contracting Parties to the Harmonized System Convention report international trade data to the United Nations and other international organizations, in terms of standard units of quantity specified in the annex to the WCO Recommendation, employing as many as possible, but not less than 90 per cent of the HS subheadings.[7] It is recognized that in the commercial practice of many countries the quantities of some goods might be recorded in other units of quantity, as the application of the WCO recommended quantity units is not an international legal obligation. If such non-standard units are in use, it is a good practice to provide users with the appropriate factors of conversion to net weight and, if required by users, to the appropriate WCO standard units of quantity.
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15.6. Practices in the application of the supplementary units in the European Union. Supplementary units used in the European Union to measure quantity other than net mass are laid down in the Combined Nomenclature (CN)[8] (see box XV.1).They are defined at the most detailed level, i.e., for the CN subheadings. If a supplementary unit is not given in the CN, the quantity of goods is expressed only in net mass. EU supplementary units may differ from those recommended by WCO (for example, volume for HS 271121 (Natural gas) is expressed in terajoules (gross calorific value)). The EU supplementary units are subject of annual revision of the Combined Nomenclature.
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15.7. Definition of gross and net weight. Weight (in kilograms) can be measured on a net or a gross basis to meet a variety of needs. The total gross weight is defined by WCO as the weight (mass) of goods including packaging but excluding the carrier's equipment for a declaration, while net weight refers to the weight (mass) of the goods themselves without any packing.[9] Both measures of weight have their own analytical value. For example, gross weight is more appropriate for analysis of transportation, while net weight is necessary, e.g., for the analysis of the nutritional or calorie content of imported food items.
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Box XV.3 Definition of “net weight” (mass) used in the European Union In the European Union, completion of information on net mass is, in general, obligatory for all customs procedures. The net mass is the mass of the goods without any packaging. “Packaging” means materials and components used in any packaging operation to wrap, contain and protect articles or substances during transport. The term “package” includes all articles used and, in particular, holders used as external or internal coverings for goods, holders on which goods are rolled, wound or attached, containers (other than those defined in international conventions) and receptacles. The term excludes means of transport and articles of transport equipment such as pallets and freight containers. Example: A company imports 1,000 bottles of wine. Each bottle of wine weighs 1.25 kg and the wine in each bottle weighs 0.75 kg. The figure 750 must be entered inbox 38 (not the unit value). |
[1] Information on net weight is useful for economic analysis, such as the calculation of unit values. To the extent that gross weights (including packaging) are also desired by a country, they should be collected directly. However, given that collection of gross weight data presents difficulties in many countries, countries may wish to obtain gross weights from net weights through sampling and estimation.
[2] A A few exceptions may be noted: e.g., net weight does not apply to HS subheading 271600 “Electrical energy”.
[3] It is acknowledged that WCO standard units of quantity do not necessarily reflect industry norms for trade under certain subheadings in all countries.
[4] See See World Customs Organization, Recommendation of the Customs Co-operation Council on the use of the standard units of quantity to facilitate the collection, comparison and analysis of international statistics based on the Harmonized System, (24 June 2011).
Available from http://www.wcoomd.org/en/about-us/legal-instruments/recommendations/~/media/WCO/Public/
Global/PDF/About%20us/Legal%20Instruments/Recommendations/HS/Recommendation_HS2012_UnitsOfQuantity.ashx.
[5] Ibid Ibid, annex, introduction, para. 4.
[6] Ibid Ibid., annex, para. 2. The Recommendation takes into account the amendments contained in HS2012 and revokes the previous Recommendation on the use of standard units of quantity.
[7] WCO WCO Recommendation on the use of the standard units, tenth preambular para.
[8] The Combined Nomenclature (CN) is the classification used within the European Union for collecting and processing foreign trade data. The CN is defined on the eight-digit level, adding subdivisions to the HS. For further details on the CN, see box XIII.9.
[9] See See WCO data set for V2.0 of the WCO Customs Data Model. Available from http://www.customs.gov.au/
webdata/resources/files/dataset.pdf.
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