Explanatory Notes of the Harmonized System (NESH)
Official WCO publication interpreting the headings and subheadings of the Harmonized System for the classification of goods.
Explanatory Notes of the Harmonized System (NESH)
The NESH is the official publication of the World Customs Organization which provides detailed interpretation of each heading and subheading of the Harmonized System.
Role
The NESH constitute the main tool for the classification of goods. They specify the content of each heading (what is included), the exclusions (references to other headings), the technical classification criteria and concrete examples of classified products.
Legal value
The NESH do not have a direct binding value (unlike the General Rules of Interpretation), but the CJEU and national courts consider them to be an important interpretative tool. In practice, customs apply them systematically.
Structure
For each HS heading, the NESH provide general considerations (description of the product group), details of subheadings, criteria for distinguishing between neighboring headings and technical illustrations.
Explanatory Notes to the Combined Nomenclature (NENC)
In addition to the NESH, the EU publishes the NENC which interprets the EU-specific 8-digit NC subdivisions.
Access
The NESH are published by the WCO (paid access). The Explanatory Notes to the NC are published in the Official Journal of the EU (free access).
Tip
Before any classification, systematically consult the NESH of the envisaged position and neighboring positions to ensure that the classification is correct and documented.