HS 2007: New Gaps Emerging within All Customs Tariffs

Abstract

New gaps are emerging worldwide in all customs tariffs that are using the Harmonized Commodity Description and Coding System (Harmonized System Convention) following the technical revision as of 1 January 2007. Thirty-four headings are not in use for the next four to five years. This contribution shows the history of gaps within the nomenclature and examines their placements. After the revision of the Nomenclature of the Convention on the Harmonized Commodity Description and Coding System (Harmonized System Convention, Brussels, 14 June 1983), which is effective since 1 January 2007, several new gaps are emerging.