Tariff Classificationen
HS Explanatory Notes
Official WCO publication which provides detailed interpretation of each position of the Harmonized System.
Explanatory Notes of the Harmonized System (NESH)
The Explanatory Notes are the official publication of the World Customs Organization which provides detailed interpretation of each HS heading and subheading.
Content
For each heading, the explanatory notes specify the products included and excluded, classification criteria, examples of goods and technical considerations.
Legal value
Although not legally binding, the Explanatory Notes are considered the official interpretation of the HS and are widely followed by customs administrations and courts.
Practical use
They constitute an essential tool for determining the correct tariff classification of a good, particularly in the event of doubt or dispute.