Last reviewed 22 December 2021
Every five years, the World Customs Organization (WCO) carries out a general review of HS codes within the Harmonised Commodity Description and Coding System.
Two tools to assist in the classification of goods in the 2022 version of the WCO Harmonised System (HS) are available to anyone who has subscribed to the HS content of the WCO Trade Tools web platform: the Explanatory Notes and the Compendium of Classification Opinions.
Explanatory Notes are the official interpretation of the HS approved by the WCO Council and are described by it as an indispensable complement to the Harmonised System. They provide guidance on the scope of each heading, a list of the main products that each position includes and excludes, and their technical descriptions.
Products for which an Explanatory Note has been created include edible insects, drones and electronic waste.
The Compendium of Classification Opinions compiles the most important and/or difficult classification decisions made by the Harmonised System Committee and adopted by the WCO Council.
See www.wcoomdpublications.org/fr/pricing for subscription details.
With regard to changes to the UK Integrated Online Tariff, information on both the updates to 2022 UK goods classification chapters at 10-digit level (where these have been confirmed) and the correlation of commodity codes to the 8-digit level from the 2021 tariff to that of 2022 is available here.
This information incorporates the changes made to the Harmonised System Nomenclature for 2022.