A Case Study on the Enhancement of the Correct Translation of the HS Nomenclature

Abstract

Purpose The Korea Customs Service has been making efforts for the correct translation of the English version of HS Customs Tariff Nomenclature into a Korean version, but many areas are still mistranslated or lack of uniformity in the use of terms and expressions. Since HS classification is one of the most important parts of customs administration, an incomplete HS Customs Tariff Nomenclature can cause problems in cases such as the application of tariff rates and origin. This study aims for a more correct Korean version of HS tariff terminology through the illustration of mistranslation examples of major legal notes of HS Nomenclature. Design/Methodology/Approach In this paper, utilizing five important legal notes including Note 1 of Chapter 55 as an example, the inaccurate translation of these examples and why these issues happened are explained. Findings To enhance the quality of the HS Customs Tariff Nomenclature, a single window will be helpful in which private sectors such as industry, customs brokers, academia, and the customs administration can participate and communicate. At the same time, a coordinator specializing in HS Customs Tariff Nomenclature is to be appointed by the Korea Customs Service to receive various opinions and improve the completion of the HS Customs Tariff Nomenclature. Research Implications Unlike prior studies, this study pointed out the misinterpretations of present HS tariffs, and these errors are crucial because the Section Notes and Chapter Notes are binding legal notes of the Korean Customs Act.