The Explanatory Notes contain technical descriptions of goods and practical indications for the classification and identification of products.
The Explanatory Notes are drafted by the Harmonized System Committee and adopted by the Council; they then form the official interpretation of the Harmonized System at international level.
The Harmonized System is governed by “The International Convention on the Harmonized Commodity Description and Coding System”. The official interpretation of the Harmonized System (HS) is given in the Explanatory Notes (5 volumes in English)
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