Topic 6. The Harmonized System

“Гармонизированная система описания и кодирования товаров”

алфавитный перечень товаров

вносить поправки

всеобщая статистическая номенклатура

данные о торговле

задержка в таможенной очистке

имели ряд недостатков

искажение торговой статистики

неправильная классификация

обозначение и кодирование, принятое в разных странах

определение происхождения товаров

пересекающие их территориальные границы

перечень товаров, не облагаемых налогами

проект таможенной номенклатуры

система классификации товаров

What prompted the development of goods classification systems?

The authorities have always wanted to impose taxes on goods moved within their territories or across their territorial boundaries. In industrialized societies, it became important to know the level of foreign trade.

What were the first goods classification systems like?

They consisted of two lists – an alphabetical list of goods to which a particular tax was applied and a list of goods exempt from such levies.

What criteria were used for goods classification in the early 20^th century?

Within this classification system, Customs tariffs were based on the nature of goods. Particular products were identified for different taxes.

When was the first uniform statistical nomenclature adopted?

It was adopted in 1913, at the Second International Conference on Commercial Statistics held in Brussels. The draft Customs Nomenclature was prepared in 1931 and revised in 1937.

What was the structure of “The Geneva Nomenclature”?

The Geneva Nomenclature comprised 991 headings, arranged in 86 chapters which were themselves grouped into 21 sections.

What amendments were made to the Geneva text and why?

Geneva-type tariffs had quite a few shortcomings. The amendments were also made to reflect technical progress. It was decided that the headings of the Nomenclature should be established by a convention. This draft was rearranged, simplified and incorporated into the Brussels Convention of 1950, initially known as “Brussels (Tariff) Nomenclature” (BTN). In 1974 it was renamed as the “Customs Co-operation Council Nomenclature ” (CCCN).

What created favourable conditions for the standardization of Customs tariffs?

The postwar years saw the drive for economic reconstruction and the desire for greater freedom of trade which created favourable conditions for the standardization of Customs tariffs.

Why did the efforts to rationalize and harmonize trade documentation data continued all through the 1960s and the 1980s?

It was necessary to harmonize the designation and coding of countries, units of quality, modes of transport, transport requirements and commodities. It was found, for example, that a commodity could be categorized up to 17 times in the course of a single international transaction.

What preparatory work was carried out before the Harmonized System was completed?

First, “Harmonized Commodity Description and Coding System” was completed. Then in 1983, a new international convention was established for its implementation.

What are some of the purposes the Harmonized System is now used for?

Customs tariffs, trade statistics, internal taxes, freight tariffs, trade policy formulation and negotiations, and determination of the origin of goods are just a few examples. Another important area is the tracking and control of goods of environmental and social concern.

Why is it essential to categorize goods accurately and unambiguously?

Misclassification of goods could result in delays in clearance, evasion of trade controls, distortion of trade data and, last but not least, in the loss of revenue.