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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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Presentation Transcript
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 ;

84.44 Heading

8444.00 Subheading (International level HS code)

8444.00.00 Regional 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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