WCO: HS Explanatory Notes Updates

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.

https://www.customsmanager.info/post/struggle-to-classify-read-the-wco-explanatory-notes-here

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Amendment to the Harmonized System Explanatory Notes - HS Committee 75th Session

• Heading 22.02. The Explanatory Notes to Heading 22.02 has been amended to limit the maximum fruit or nut juice content of the beverages of this group to 25% by volume of the finished product

• Heading 29.37: Part (V), item (b) of Explanatory Notes to Heading 29.37 has been amended to expand the manner of altering the analogues of steroid hormones

• Heading 29.41: The Explanatory Notes to Heading 2941 has been amended to expand the scope of antibiotics covered.

• The sub-heading 2941.40 has been amended to include ‘sirpefenicol’.

• The Explanatory Notes to Chapter 29 provides a list of narcotic drugs and psychotropic substances. It has been prepared by the International Narcotics Control Board to assist Governments in completing the annual statistical reports on narcotic drugs along with the estimates of annual requirements for narcotic drugs. The list has been amended to include certain psychotropic substances like Bromazolam, Phenobarbital propylhexedrine, etc.

• Heading 30.03: The Explanatory Notes to Heading 30.03 has been amended to exclude foodstuffs, beverages and preparations of a kind used in animal feeding containing medicinal substances, if those substances are added solely to ensure a better dietetic balance, to increase the energy-giving or nutritional value of the product or to improve its flavor. A similar change has also been made in Heading 30.04.

• Heading 95.05: The Explanatory Notes to Heading 95.05 has been amended to expand the inclusions and exclusions thereunder.

Amendments to the Harmonized System Explanatory Notes – HS Committee 75.pdf

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Amendments to the Harmonized System Explanatory Notes – HS Committee 73th Session

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 71.pdf

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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 68.pdf

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Amendments to the Harmonized System Explanatory Notes – HS Committee 69th Session

Amendments to the Harmonized System Explanatory Notes – HS Committee 69.pdf

Download PDF • 236KB

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