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Indirect Tax Alert EMEA (Customs - Amendment Harmonized System per January 1, 2017)
Jan. 05, 2017

Customs - amendment Harmonized

The Harmonized System is an international systematic list of commodities used, amongst others, to determine the application of customs duties.

At a European level, the Combined Nomenclature is applicable. The Combined Nomenclature is comprised of the Harmonized System with further community subdivisions.

Every five years the Harmonized System is amended. The 2017 edition of the Harmonized System has entered into force on January 1, 2017. This is the fifth major revision of the Harmonized System which introduces a few hundred amendments.

Read the full publication here.