The structure of the harmonized system hs
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The Structure of the Harmonized System (HS). Objectives. To identify the structure of the Harmonized System To outline the principles used in the arrangement of the HS. Introduction. The HS comprises; Sections Chapters Headings Subheadings

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The Structure of the Harmonized System (HS)

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The structure of the harmonized system hs

The Structure of the Harmonized System (HS)


Objectives

Objectives

  • To identify the structure of the Harmonized System

  • To outline the principles used in the arrangement of the HS


Introduction

Introduction

The HS comprises;

  • Sections

  • Chapters

  • Headings

  • Subheadings

  • General Rules for the interpretation of the system(GIRs)

  • Legal notes


Structure of the hs cont

Structure of the HS Cont…

  • 21 Sections – broad range of goods

  • 96 Chapters –In use- narrow range of goods

    Chapter 77 reserved for future use

    98 & 99 reserved for National use

  • 1244 Headings- more specific

  • 5212 Subheadings (HS code) identified by a 6-digit code, very narrow range/very specific


Structure of the hs

Structure of the HS

21 Sections

96 Chapters(2 digit)

1224 Headings(4 digits)

5212 Subheadings(6digits)


Principles of the arrangement of sections

Principles of the arrangement of Sections

  • Based on material content e.g. vegetable products in Section II, Textiles and textile articles Section XI

  • Based on usage or function e.g. Vehicles, Aircrafts, vessels Section XVII


Principles cont d

Principles cont..d

  • Stage of processing

    Live Cattle Hides Shoes

    Sect.I Sect.VIII Sect.XII


Numbering of sections and chapters

Numbering of Sections and Chapters

  • Sections are numbered in Roman numerals for example I,II,III up to XXI

  • Chapters are numbered in Arabic numerals for example 01,02, 10,15 up to 97

  • The first two digits indicate a Chapter Number for example 01 for Chapter 1

    .


Principles of the arrangement of chapters

Principles of the arrangement of Chapters

  • The same principles used in the arrangement of the Sections also apply to the arrangement of Chapters


Principles of the arrangement of chapters1

Principles of the arrangement of Chapters

Materials content

Example;

  • Rubber –Chapter 40

  • Wood - Chapter 44

  • Cotton- Chapter 52


Arrangement of chapters cont

Arrangement of Chapters cont...

Usage or function

  • Pharmaceutical- Chapter 30

  • Motor Vehicles- Chapter 87

  • Arms and Ammunition- Chapter 93


Principles cont d1

Principles cont..d

Stage of processing or manufacture

  • Paper Pulp Chapter 47

  • Paper- Chapter 48

  • Books- Chapter 49


Structure cont d

Structure Cont..d

Number of Chapters in a Section

A Section may contain one or more

Chapters e.g.

Section I has 5 Chapters

Section III has only Chapter 15


Structure cont d1

Structure cont..d

Number of Headings in a Chapter

The number of headings may also

vary from Chapter to Chapter e.g.

Chapter 13 has 2 headings

Chapter 84 has 87 headings


Structure cont d2

Structure cont..d

Division of Chapters into sub-Chapters

A Chapter may be subdivided into sub-

Chapters to identify certain classes of

goods within the Chapter.

This shows a level of processing or a

combination thereof .


Division of chapters

Division of Chapters

Example;

Chapter 71 is divided into 3

Sub-Chapters;

Sub Chapter I

Sub Chapter II

Sub Chapter III


Structure cont d3

Structure Cont..d

Headings

  • Provide a more specific grouping of goods and approximate description

  • Consist of a four digit number(01.04)

  • Describes the commodity (terms of the heading)


Structure cont d4

Structure Cont..d

Sub-Headings

A heading may be further subdivided

into subheadings, where deemed

appropriate, individualizing narrower

categories of commodities.

In the case that a heading is not

further subdivided , two zeros are

added to the four digits code number.


Arrangement of headings

Arrangement of Headings

Stage of processing within a Chapter

Example Chapter 79;

79.01,79.02 Raw material

79.03, 79.04,79.05 Semi finished and finished

79.07 Finished articles e.g. Zinc tubes


Structure cont d5

Structure Cont..d

The Six digit only apply at International

level

Regional tariff( EAC-CET) has 8 digits and

may be division into 3 groups:

  • Heading

  • Subheading

  • Regional subdivision


Structure cont d6

Structure Cont..d

For Example ;

84.44Heading

8444.00Subheading (International level HS code)

8444.00.00Regional subheading or Tariff number.


Structure cont d7

Structure Cont..d

  • GIRs

    There are 6 General Interpretative Rules(GIRs)

    which govern classification of goods

  • Legal Notes

    Sections and Chapters have "Notes" which

    provide mandatory instructions for classifying

    Goods and subheading Notes which guide

    classification within subheadings


Conclusion

Conclusion

  • Hierarchical structure of the HS

  • Sections/Chapters/Heading/subheading/and GIRs/Notes

  • Principles used in the arrangement of the nomenclature


The end

The end

THANK YOU


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