Explanatory notes
Also called: HSEN · CNEN · Harmonized System Explanatory Notes · CN explanatory notes
Official commentary that explains the scope of headings and subheadings with examples and exclusions. The HS explanatory notes are published by the WCO, and the EU publishes its own CN explanatory notes in the Official Journal. They are not legally binding but are an important aid to interpretation, recognised by courts and customs authorities.
In practice
Customs officers routinely rely on the explanatory notes, so a classification that contradicts them needs a strong legal argument.
EU
Türkiye
USA
UKRelated terms
- General Interpretative Rules
- Six legal rules at the start of the Harmonized System that decide how goods are classified. Classification follows heading texts and notes first,…
- Section and chapter notes
- Notes placed at the start of HS sections and chapters that define terms, set the scope of headings and expressly include or exclude goods. Together…
- Classification regulation
- A Commission implementing regulation that fixes the CN classification of a specific product described in it, usually with the reasoning. It is…
- World Customs Organization
- An intergovernmental organisation based in Brussels whose members represent customs administrations worldwide. It manages the Harmonized System and…