BREAKING NEWS

HARMONIZED SYSTEM
2017 VERSION.

Correlation Tables Harmonized System 2012 – 2017

You will find these tables on the link:

https://www.dalston.com.br/area-de-atuacao-mercadorias.

Though these Correlation Tables were examined by the
Harmonized System Committee, they are not to be regarded as constituting
classification decisions taken by that Committee; they constitute a guide
published by the Secretariat and whose sole purpose is to facilitate
implementation of the 2017 version of the Harmonized System. They do not have
legal status.

During the discussions within the Review Sub-Committee
and the Harmonized System Committee aimed at amending the HS Nomenclature,
several differing views emerged concerning the present classification of
certain goods, without the Committee ruling officially on their classification.
It was agreed that the Tables should be as comprehensive as possible and thus
include correlations supported by several Contracting Parties, even if the
subheadings mentioned did not reflect the views expressed by the majority
within the Committee. The Correlation Tables might be subject to further
amendments or changes.

Table I establishes the correlation between the 2017
version and the 2012 version of the HS. It contains remarks opposite certain
correlations briefly specifying the nature of the goods transferred. In many
cases, reference has also been made to the amended legal provisions.

The left-hand column of Table I refers to the HS 2017 code numbers whose scope has been
changed compared with HS 2012, or which have been introduced as new entries.
The centre column contains the corresponding HS 2012 code numbers, and may be
preceded by "ex". This prefix indicates that the corresponding HS 2017
entry contains only part of the referenced subheading. For example, new
subheadings 0304.56 and 0304.57 contain a part of the HS 2012 code number
0304.59, which are, therefore, preceded by "ex". The other part of HS
2012 code number 0304.59 is covered by subheading 0304.51, the scope of which
has been expanded, or remains in subheading 0304.59.

In some cases, however, the code number has been
changed though its content remains the same. For example, subheadings 2939.71
and 2939.79 (HS 2017) have the same scope as HS 2012 code numbers 2939.91 and
2939.99, respectively. The renumbering was necessary because of the expansion
of the scope of heading 29.39.

In other cases, the code number has not been changed,
although the scope of the subheading did change, in particular when it
concerned so-called residual subheadings. For example, code number 8472.90 has
not been changed, despite the fact that the subheading now also covers the
content of HS 2012 heading 84.69 (deletion of heading 84.69 due to the low
volume of trade).

Table II establishes the correlation starting from the
2012 version to the 2017 version of the HS. It is simply a mechanical
transposition of Table I and therefore includes no remarks.

Table II contains the HS 2012 code number references in the
left-hand column, with the corresponding HS 2017 entry in the right-hand
column. The prefix "ex" is used in the same way as it has been used
in Table I, i.e., to indicate that only a part of the subheading concerned is covered by the code number referred to in the left-hand column.

 

Cesar Olivier Dalston, https://www.dalston.com.br/

Source: World Customs Oragnization, www.wcoomd.org