HSEN (Harmonised System Explanatory Notes)

What are HSEN? Definition

The HSEN (Harmonised System Explanatory Notes) are published by the World Customs Organisation (WCO). Developed by the Harmonised System Committee and approved by the WCO Council, they constitute the official international interpretation of the Harmonised System and are an essential complement to it.

The HSEN provide guidance on the scope of Harmonised System headings, the main products included or excluded, as well as technical descriptions for identifying and classifying goods. They may also specify, where necessary, the scope of certain subheadings.

They must be used in conjunction with the legally applicable texts for tariff classificationTariff classification involves assigning a code to a good in order to determine the applicable customs duties, taxes, and restrictions. …, notably the general interpretative rules, the wording of headings and subheadings, and the section, chapter, and subheading notes.

The regulatory framework of the HSEN aligns with WCO international standards. The HSEN are regularly updated to incorporate developments in international trade, new products, and clarifications resulting from customs jurisprudence. The HSEN are available in several languages and serve as the basis for training tariff classification experts.

Context of use

The HSEN are notably used for:

• Interpreting the scope of Harmonised System headings and subheadings;
• Identifying the main goods included in or excluded from a heading;
• Obtaining technical information on goods, including their appearance, properties, method of obtaining, and uses;
• Facilitating the identification and tariff classification of goods;
• Contributing to a harmonised international interpretation of the Harmonised System;
• Seeking interpretative elements when a tariff classification presents a difficulty.

Practical challenges

The use of HSEN involves significant interpretative and administrative challenges:

• Interpretative tool: Customs authorities apply the HSEN as an official interpretative source; any classification contrary to the HSEN may be challenged.
• Multiple versions: There are different editions and amendments/supplements during an HS cycle.
• Technical complexity: Some HSEN require in-depth expertise in chemistry, physics, or technology for correct interpretation.
• Specific cases: The HSEN provide general guidelines but do not eliminate ambiguities for every specific product.
• Declarant’s responsibility: The declarant is responsible for the data and classification indicated in the declaration, within the framework of applicable rules.

How does TARIFF via Conex™ facilitate the use of HSEN?

TARIFF via Conex™ integrates the HSEN into its tariff encyclopedia:

• Access to HSEN for each tariff code
• Interpretation guided by HSEN
• Comprehensive and updated explanatory notes
• Justification of classification by reference to HSEN
• Assistance in resolving ambiguities
• Documentation of HSEN for audit and justification

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Related terms

• Harmonised System
• Customs nomenclatureCustoms nomenclature is a structured system for classifying goods used to determine the tariff code applicable to each item in international trade. …
• Tariff classification