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Reference >HS Codes > The Harmonized System Committee
and dispute resolution
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The
Harmonized System Committee and dispute resolution
The Harmonized System Committee (HSC) was established
with the aim of adapting the HS to suit user's needs and
to reflect changes in technology and in the patterns of
international trade. To this end, the committee creates
Explanatory Notes and issues Classification Opinions that
helps in the interpretation of the HS by Customs authorities
around the world. In this way, the HSC helps ensure that
the HS is being applied the same way by all WCO contracting
parties and the other HS users. The HSC usually meets at
least twice a year to see if any amendments to the system
need to be suggested. The committee also tries to resolve
classification disputes that cannot be solved through bilateral
negotiations.
As most countries still maintain protective tariffs for
specific products, which often result in tariff disputes,
the HSC acts as an international tribunal with regard to
the classification of goods in the Harmonized System. The
HSC is the single international body which can provide
authoritative advice with regard to tariff classification.
HS Convention document
Download the HS Convention document as provided by the WCO
Frequently asked questions about
the harmonized system
(WCO document)
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