{"id":8342,"date":"2026-10-15T15:59:39","date_gmt":"2026-10-15T13:59:39","guid":{"rendered":"https:\/\/www.conex.net\/fr\/glossaire\/nesh-customs-definition\/"},"modified":"2026-10-15T16:30:14","modified_gmt":"2026-10-15T14:30:14","slug":"nesh-customs-definition","status":"publish","type":"glossary","link":"https:\/\/www.conex.net\/fr\/en\/glossary\/nesh-customs-definition\/","title":{"rendered":"HSEN (Harmonised System Explanatory Notes)"},"content":{"rendered":"<section  class=\"secondary-header-type-1 p-[25px] lg:pt-[31px] lg:pb-[75px] bg-blue-950 relative overflow-hidden lg:min-h-[350px]\">\n    <div class=\"lg:max-w-[1316px] lg:mx-auto relative\">\n        <div class=\"effect-circleblur absolute w-[355px] h-[355px] top-[-177px] left-[-177px]\"><\/div>                \n        <div class=\"flex flex-col gap-[20px] text-white lg:max-w-[916px] lg:mx-auto relative\">\n            <div class=\"absolute hidden lg:block top-0 left-[-118px]\">\n                <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"78\" height=\"266\" viewBox=\"0 0 78 266\" fill=\"none\">\n                <mask id=\"path-1-inside-1_346_18712\" fill=\"white\">\n                <path d=\"M24.0532 209.969L78 265.729V0H0V148.634C0 171.983 8.76066 194.287 23.9764 210.056\"\/>\n                <\/mask>\n                <path d=\"M78 265.729L77.2813 266.424L79 268.201V265.729H78ZM78 0H79V-1H78V0ZM0 0V-1H-1V0H0ZM24.0532 209.969L23.3345 210.665L77.2813 266.424L78 265.729L78.7187 265.034L24.7719 209.274L24.0532 209.969ZM78 265.729H79V0H78H77V265.729H78ZM78 0V-1H0V0V1H78V0ZM0 0H-1V148.634H0H1V0H0ZM0 148.634H-1C-1 172.226 7.8503 194.784 23.2568 210.751L23.9764 210.056L24.696 209.362C9.67102 193.79 1 171.74 1 148.634H0Z\" fill=\"#A4CBFF\" fill-opacity=\"0.4\" mask=\"url(#path-1-inside-1_346_18712)\"\/>\n                <\/svg>\n            <\/div>\n            \n\n            \n            \n            \n\n            \n                            <h1 class=\"h2 !text-white lg:!text-[43px]\">HSEN (Harmonised System Explanatory Notes)<\/h1>\n            \n            \n            \n            \n                            <nav class=\"flex flex-wrap gap-[20px]\" aria-label=\"Actions principales\">\n                                                                    <div class=\"h-[40px]\">\n                                                <\/div>\n                                    <\/nav>\n                    <\/div>\n    <\/div>\n<\/section>\n<section >\n            <div class=\"cms-content cms-skin-white py-[62px]\" style=\"background-color: #FFFFFF;\">\n            <div class=\"max-w-[660px] mx-auto px-[25px] lg:px-0 relative\">\n                                <h2><strong>What are HSEN? Definition<\/strong><\/h2>\n<p>The <strong>HSEN (Harmonised System Explanatory Notes)<\/strong> are published by the World Customs Organisation (<a href=\"https:\/\/www.wcoomd.org\/\" target=\"_blank\" rel=\"noopener\">WCO<\/a>). 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.<\/p>\n<p>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.<\/p>\n<p>They must be used in conjunction with the legally applicable texts for tariff classification, notably the general interpretative rules, the wording of headings and subheadings, and the section, chapter, and subheading notes.<\/p>\n<p>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.<\/p>\n<h2><strong>Context of use<\/strong><\/h2>\n<p>The HSEN are notably used for:<\/p>\n<ul>\n<li>Interpreting the scope of Harmonised System headings and subheadings;<\/li>\n<li>Identifying the main goods included in or excluded from a heading;<\/li>\n<li>Obtaining technical information on goods, including their appearance, properties, method of obtaining, and uses;<\/li>\n<li>Facilitating the identification and tariff classification of goods;<\/li>\n<li>Contributing to a harmonised international interpretation of the Harmonised System;<\/li>\n<li>Seeking interpretative elements when a tariff classification presents a difficulty.<\/li>\n<\/ul>\n<h2><strong>Practical challenges<\/strong><\/h2>\n<p>The use of HSEN involves significant interpretative and administrative challenges:<\/p>\n<ul>\n<li>Interpretative tool: Customs authorities apply the HSEN as an official interpretative source; any classification contrary to the HSEN may be challenged.<\/li>\n<li>Multiple versions: There are different editions and amendments<strong>\/<\/strong>supplements during an HS cycle.<\/li>\n<li>Technical complexity: Some HSEN require in-depth expertise in chemistry, physics, or technology for correct interpretation.<\/li>\n<li>Specific cases: The HSEN provide general guidelines but do not eliminate ambiguities for every specific product.<\/li>\n<li>Declarant&#8217;s responsibility: The declarant is responsible for the data and classification indicated in the declaration, within the framework of applicable rules.<\/li>\n<\/ul>\n<h2><strong>How does TARIFF via Conex\u2122 facilitate the use of HSEN?<\/strong><\/h2>\n<p><strong>TARIFF via Conex\u2122<\/strong> integrates the HSEN into its tariff encyclopedia:<\/p>\n<ul>\n<li>Access to HSEN for each tariff code<\/li>\n<li>Interpretation guided by HSEN<\/li>\n<li>Comprehensive and updated explanatory notes<\/li>\n<li>Justification of classification by reference to HSEN<\/li>\n<li>Assistance in resolving ambiguities<\/li>\n<li>Documentation of HSEN for audit and justification<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.conex.net\/fr\/en\/solutions\/safe-pre-customs-clearance-software\/\" target=\"_blank\" rel=\"noopener\"><strong>Discover TARIFF via Conex\u2122<\/strong><\/a><\/p>\n<h3><strong>Related terms<\/strong><\/h3>\n<ul>\n<li>Harmonised System<\/li>\n<li>Customs nomenclature<\/li>\n<li>Tariff classification<\/li>\n<\/ul>\n\n                                    <a href=\"https:\/\/www.conex.net\/fr\/en\/customs-glossary\/\" target=\"\" class=\"custom-button group w-fit min-w-[219px] !no-underline inline-flex items-center gap-[10px] hover:gap-[20px] transition-all duration-[600ms] text-[16px] font-semibold px-[14px] py-[8px] rounded-full mt-[3px] w-[100%] lg:w-fit justify-center \n     \n     \n     \n    bg-accent text-white hover:bg-primary  \n     \n     \n    \n    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51.7594 3.03496 58.4719 8.31316 63.2137Z\" fill=\"#0b7fc3\"\/>\n                                    <\/svg>\n                                <\/div>\n                                <header>\n                                    \n                                                                            <h3 class=\"!text-[22px] !leading-[107%] mb-[16px] !mb-0\">SAFE<\/h3>                                        \n                                                                        \n                                                                        <div class=\"text-[14px]\">\n                                        <div class=\"bg-tertiary rounded-[10px] px-[13.5px] py-[3px] text-primary w-fit min-w-[73px] text-center text-ellipsis overflow-hidden break-normal\">\n    Pre-customs clearance\n<\/div>                                    <\/div>\n                                                                    <\/header>\n                            <\/div>\n                     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height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"\n            class=\"transition accent stroke-white\">\n            <path d=\"M4.05859 9H13.9409\" stroke-width=\"1.41176\" stroke-linecap=\"round\"\n                stroke-linejoin=\"round\" \/>\n            <path d=\"M9 4.05884L13.9412 9.00001L9 13.9412\" stroke-width=\"1.41176\"\n                stroke-linecap=\"round\" stroke-linejoin=\"round\" \/>\n        <\/svg>\n            <\/a>\n            <\/footer>\n            <\/div>\n<\/section>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The HSEN (Harmonised System Explanatory Notes) are published by the World Customs Organisation (WCO). They constitute the official international interpretation of the Harmonised System and are an essential complement to it.<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"template":"","glossary-cat":[],"class_list":["post-8342","glossary","type-glossary","status-publish","hentry"],"acf":[],"related_terms":"","external_url":"","internal_reference_id":"","_links":{"self":[{"href":"https:\/\/www.conex.net\/fr\/en\/wp-json\/wp\/v2\/glossary\/8342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.conex.net\/fr\/en\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/www.conex.net\/fr\/en\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.conex.net\/fr\/en\/wp-json\/wp\/v2\/users\/5"}],"version-history":[{"count":1,"href":"https:\/\/www.conex.net\/fr\/en\/wp-json\/wp\/v2\/glossary\/8342\/revisions"}],"predecessor-version":[{"id":8343,"href":"https:\/\/www.conex.net\/fr\/en\/wp-json\/wp\/v2\/glossary\/8342\/revisions\/8343"}],"wp:attachment":[{"href":"https:\/\/www.conex.net\/fr\/en\/wp-json\/wp\/v2\/media?parent=8342"}],"wp:term":[{"taxonomy":"glossary-cat","embeddable":true,"href":"https:\/\/www.conex.net\/fr\/en\/wp-json\/wp\/v2\/glossary-cat?post=8342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}