The Harmonized Commodity Description and Coding System, popularly known as Harmonized System or simply HS, is a multipurpose product nomenclature developed by the World Customs Organization and is used by more than 200 countries and economies as a basis for Customs tariffs and for the compilation of trade statistics. The HS serves as a universal [...]

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A handy book for international trade and Customs officials

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The Harmonized Commodity Description and Coding System, popularly known as Harmonized System or simply HS, is a multipurpose product nomenclature developed by the World Customs Organization and is used by more than 200 countries and economies as a basis for Customs tariffs and for the compilation of trade statistics. The HS serves as a universal language code for more than 98% of international traded goods.

The HS comprises about 5000 commodity groups that are traded internationally and these groups of commodity are identified by a 6/8 digit codes. These are arranged in a legal and logical structure and supported by well defined rules to achieve uniform classification around the globe.

The HS is revised periodically in a cycle of four to six years to keep phase with changes in technology or in patterns of international trade. The latest version is 2017 sixth edition.

This book addresses the relevant principles and standards in a way that enables the reader to understand the practical application of the principles in determining the HS Code of a merchandise.

This guide will be of practical use to many segments concerned in international trade in general and to the Customs officials in particular.

The author has a Masters Degree in Business Administration (MBA) and a Masters of Customs Administration (MCA) jointly awarded by the Centre for Customs and Excise Studies (CCES) of the University of Canberra, Australia and Postgraduate Institute of Management (PIM) of the University of Sri Jayewardenepura, and is a retired Director of Sri Lanka Customs with more than 38 years of experience.

Author of two more books on Customs valuation, Mr. Ravindrakumar has been accredited as a Expert trainer on customs valuation by the World Customs Organization.

Currently, he is a consultant – Trade and Customs at KPMG and a visiting faculty member of Postgraduate Institute of Management and the University of Colombo in their post degree programmes.

Book facts
Harmonized System:2017: A practical guide to goods classification – by  M. Ravindrakumar

 

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