Hong Kong Imports and Exports Classification List - HKU Libraries

HONG KONG IMPORTS AND EXPORTS CLASSIFICATION LIST
(HARMONIZED SYSTEM)
1996 EDITION
B
1. The Harmonized Commodity Description and Coding System, or Harmonized System(HS) in short,
has been designed by the World Customs Organization(WCO), established as the Customs Cooperation
Council(CCC), to serve as a multi-purpose classification suitable for use by customs and statisical
authorities, traders, carriers and others concerned with international trade. Although not a Contracting
Party to the International Convention on the HS, Hong Kong has adopted the HS in full for trade
declaration purposes since 1 January 1992.
2. While the HS specifies the commodity classification up to the 6-digit subheading level for
international comparison, individual countries/territories are free to use additional digits for more refined
classification to meet their specific needs. The Hong Kong Harmonized System(HKHS) uses an 8-digit
classification system, with the first 6-digit adopting the HS and the 7th and 8th digits representing a further
breakdown in commodity classification to meet the needs of Hong Kong. The first set of HKHS, which
adopted the HS in full, is called the 1992 edition of HKHS. It has since then undergone minor annual
amendments to reflect changes in trade patterns and technology. These amendments are announced in the
Government Gazette.
3. In 1993, the WCO recommended some 400 sets of amendments to the HS. Contracting parties to the
International Convention on the HS are required to adopt these amendments as from 1 January 1996. To
ensure that Hong Kong's classification system continues to be compatible with those of its major trading
partners, Hong Kong will implement the amendments recommended by WCO with effect from 1 January
1996. The amended version of HKHS will be called the 1996 edition of HKHS. It has fully incorporated
WCO's proposed amendments which cater mainly for (i) technological progress; (ii) changes in
international trade patterns and practice; and (iii) clarification of texts to ensure uniform application of the
HS.
4. This publication details the classification list of the 1996 edition of HKHS. In addition, other
classification systems needed for completing import and export declarations, namely classification by
country and by mode of transport, are also included. A unit of quantity is also assigned to each HKHS
comodity item.
5. Under the Import and Export (Registration) Regulations, within 14 days after shipment, importers
are required to lodge with the Commissioner of Customs and Excise a complete and accurate declaration
of all articles imported into Hong Kong. Similarly, exporters are required to lodge declarations of all
exports and re-exports from Hong Kong. Declarations should be submitted in prescribed forms or
micro-computer diskettes with specified format. In accordance with the Regulations, the Commissioner of
Customs and Excise is empowered to call upon any person who has lodged an import, export or re-export
delcaration to verify any particulars given in the declaration by the production of documentary or other
evidence. The Regulations also prescribe penalties for the supplying of incomplete or inaccurate
information.
6. When completing import/export declarations, importers and exporters must use the appropriate
HKHS code numbers and units of quantity published in this book. For a thorough understanding of
HKHS, the General Rules for the Interpretation of the Harmonized System and the notes at the beginning
of each section and chapter should be carefully studied. As a quick reference, an alphabetical index of
commodities and countries with the appropriate codes is also provided. However, importers and exporters
are requested to note that the alphabetical list is not exhaustive and cannot be treated as the entire
classification system.
7. A schedule of food items is at Appendix I, the import of which attracts a flat rate of $5 per declaration
when an import declatation is lodged. A schedule of clothing (including footwear) items is at Appendix II.
Domestic exports of these items are subject to a clothing training levy. A Summary of the differences
between the 1992 and 1996 editions of the HKHS is at Appendix III.