Harmonised System (HS) codes are required in the permit declarations of goods. They are used to determine the tariffs, controls and rule of origin applicable to the goods. They are also used for the collection of trade statistics.
The Harmonised Commodity Description and Coding System, or simply the Harmonised System, is an international nomenclature (at 6-digit level) developed by the World Customs Organisation for the classification of goods.
The Harmonized System (HS) comprises 21 Sections covering 97 Chapters. It consists of:
- Section and Chapter Notes, including subheading notes
- A list of headings arranged in systematic order, divided into subheadings, where appropriate
- General Interpretative Rules (GIR)