HS Explanatory Notes
Official WCO publication clarifying the scope of each Harmonized System heading and subheading.
The HS Explanatory Notes constitute the official reference publication of the World Customs Organization (WCO) for interpreting the HS nomenclature. They are not an integral part of the HS itself and therefore have no legally binding force, but they represent the official opinion of the WCO on classification.
For each HS heading and subheading, the Explanatory Notes provide: a detailed description of covered goods, specific exclusions (referring to other headings), technical differentiation criteria, and often lists of examples of products classified under that heading.
The Court of Justice of the EU recognises the Explanatory Notes as an important means of interpretation of the customs tariff, though not binding. In its case law, the Court regularly uses them to support its classification reasoning, while noting they cannot prevail over the wording of headings and the General Interpretive Rules.
The Explanatory Notes are regularly updated by the WCO's HS Committee, particularly during quinquennial HS amendments. The EU also publishes its own Explanatory Notes to the Combined Nomenclature (ENCN) supplementing the HS notes for CN-specific subheadings (beyond the 6th digit).