The World Customs Organization has been pursuing correct and uniform application of the Harmonized System Convention (Harmonized System or HS), since its introduction on 1 January 1988. Correct and uniform application of the HS in an efficient manner facilitates international trade and investment and promotes compliance with fiscal and trade rules or laws. One of the most practical means for reaching this goal are the WCO Recommendations. Contracting Parties to the HS and WCO Members are invited to adopt such Recommendations.
Recommendations do not bind the Contracting Parties to the HS, except where it concerns a Recommendation to amend the HS itself. The list below refers to the non-binding Recommendations only. When adopted by a Customs administration, this administration obligates itself to implement the Recommendation by taking the necessary steps at national level, e.g., by enacting new national legislation, or by amending existing law.
HS related Recommendations are prepared by the Harmonized System Committee and presented to the WCO Council for approval. The WCO Council may also amend, replace or withdraw existing Recommendations.
For more information about the Recommendations related to the HS, download the information sheet: WCO Recommendations related to the Harmonized System Convention
* WCO Instruments/Documents translated in Arabic by Saudi Customs