The World Customs Organization has been pursuing correct and uniform application of the Harmonized System (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.

Council Recommendation on the application of Harmonized System (HS) Committee decisions of 30 June 2001 asks all WCO Member administrations and HS Contracting Parties to notify the Secretary General if they cannot apply an HS Committee decision.

Such notification should be done within twelve months after such a decision is deemed to be approved by the Council and should include the specific reason for non-application of the decision, for example, if an amendment of national legislation is required before the decision can be implemented. The aim of this Recommendation is to achieve greater transparency and uniformity regarding the application of HSC decisions.

The Recommendation also encourages Member administrations and HS Contracting Parties to publish their classification decisions on the Internet so as to make them easily available.

An overview of WCO Member administrations and HS Contracting Parties having implemented the Council Recommendation on the application of HS Committee decisions can be found in the publication on the position of the HS Contracting Parties and non Contracting Party Administrations at Web page : Nomenclature and Classification of Goods > Overview.