The connecting formula in classifying goods under the Harmonized System (HS) Convention

Customs Compliance & Risk Management, Issue 25, February / March 2024
Omer Wagner
Omer Wagner
Advocate, Israel
Published 17 Mar 2024
The connecting formula in classifying goods under the Harmonized System (HS) Convention

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Topic spotlight
classification
The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of these connection formulae, and the difference between them is not always clear. It is therefore suggested that the World Customs Organisation (WCO) eliminate the undefined terms and look for a method that is as simple as possible. The article below is a short version of the full article, which has been published in the World Customs Journal, 2023, Issue 17(2).