The WCO has published the 95th edition of WCO News, the Organization’s magazine aimed at the global Customs community, providing a selection of informative articles that bring the international Customs and trade world to life.
This edition’s “Dossier” focuses on “People”, and includes several articles discussing experiences, tools and practices related to Human Resource management and development. We hope this will inspire readers to take action and contribute to creating a work environment which enables people to continue growing professionally and to learn new skills that will benefit their organization, their country and the global community.
In the “Panorama” section, Algeria Customs introduces its advance ruling system for the classification of goods, Belarus Customs explains how its role in border management has developed, and a private company gives an overview of the Electronic Cargo Tracking System launched in Mozambique.
Given that the WCO Secretariat organized the second edition of its Global Origin Conference in March 2021, we decided to dedicate the “Focus” section of the magazine to rules of origin. It opens with an article highlighting the key points made by the Conference speakers and continues with articles on advance rulings, problems associated with non-preferential rules and the joint proposal for the review of Specific Annex K to the Revised Kyoto Convention.
Lastly, in the “Point of View” section, Argentina Customs explains how it has increased its participation in WCO committees and working groups following the move to online meetings, the International Federation of Freight Forwarders Associations presents some of the challenges facing freight forwarders, and a software engineer shares his views on data analytics tools and how to make them work for all.
At its 52nd Session, held from 17 to 19 May 2021, the Technical Committee on Customs Valuation adopted two instruments (Advisory Opinions 4.18 and 24.1) concerning royalties and licence fees under Article 8.1 (c) of the WTO Customs Valuation Agreement (Agreement) and the Customs valuation treatment of imported goods bearing the buyer’s own trademark, respectively.
These two instruments were adopted after a virtual session which extended over three days, having regard to the current circumstances relating to the pandemic. It rewards the efforts constantly being made by the Technical Committee to improve the certainty of the interpretation and uniform application of the provisions of the Agreement in all member countries of the WTO. Practical instruments of this kind help Customs, the private sector and the Members in the fair control of Customs valuation, the facilitation of international trade and the optimization of Customs revenue.
In the first instrument, the Technical Committee gives its opinion on the valuation treatment of income tax deriving from the royalty paid to the country of importation’s tax authorities in accordance with the terms of the licence agreement signed by the importer and the seller, who is also the licence holder.
The second instrument relates to the valuation treatment of the trademark belonging to the buyer and provided free of charge to the seller for use in connection with the production of the imported goods.
These instruments adopted by the Technical Committee, once they have been approved by the WCO Council, will be available on the WCO Publications website and published in the WCO Customs Valuation Compendium.
WCO Secretary General Dr. Kunio Mikuriya stated, “How to achieve equitable distribution of COVID-19 vaccines is critical, and Customs administrations around the world should support global efforts by not only facilitating the cross-border movement of the vaccines themselves, but also by speeding up and facilitating the Customs clearance of the raw materials and components used in the vaccine manufacturing process.” He added that “This will greatly contribute to the efforts to scale up vaccine manufacturing and the 2nd edition of the Secretariat Note highlights the critical role Customs”.
The guidance outlined in the Secretariat Note draws upon relevant WCO instruments and tools, Members’ good practices and insights gathered as a result of the collaboration with other international organizations, the pharmaceutical industry, logistics providers and other relevant private sector entities.
The Secretariat Note is designed to be a living document that will be enhanced with more Members’ practices and further practical guidance as WCO Members and the industry gain experience and share information with the WCO Secretariat on the Customs clearance of COVID-19 vaccines, related supplies, inputs and equipment.
On 25 May 2021, the WCO Secretary General, Dr. Kunio Mikuriya, welcomed approximately 3,650 registered participants from 160 WCO Member administrations to the 5th WCO Global AEO Conference. The Conference is being hosted by Dubai Customs and the Federal Customs Authority (FCA) of the United Arab Emirates (UAE), with support from the Korea Customs Service.
Under the theme “AEO 2.0: advancing towards new horizons for sustainable and secure trade”,the Conference brings together 80 prominent speakers from Customs administrations, international organizations, academia and the private sector who are engaging virtually to share collaborative input that will help shape the future of Authorized Economic Operator (AEO) programmes. This is the first time that the Global Conference has been organized in the WCO’s North of Africa, Near and Middle East region.
The Conference was opened by His Excellency Sultan Ahmed Bin Sulayem, Chief Executive Officer of DP World and Chairman of the Ports, Customs & Free Zones Corporation, on behalf of His Highness Sheikh Ahmed Bin Saeed-Al Maktoum, President of Dubai Civil Aviation Authority and Chairman and Chief Executive of the Emirates Group. He delivered an inspiring message on the importance of innovation and collaboration among Customs and other government agencies (OGAs) to support resilient recovery for global supply chains. He congratulated the WCO for providing the international community with a discussion platform on topical issues of interest and highlighted the need for renewed trust and commitment to preserving sustainable and secure trade.
In his welcome address, Dr. Mikuriya highlighted that in the 16 years since the SAFE Framework of Standards (FoS) was first adopted, the number of WCO Members implementing AEO programmes had increased substantially, from 45 to 97, while the number of Mutual Recognition Arrangements/Agreements had risen exponentially from 17 to 91. Dr. Mikuriya underlined that this demonstrates not only the success of the SAFE FoS but also the importance of monitoring implementation of AEO programmes.
Secretary General Mikuriya offered food for thought regarding the possible next steps to ensure that AEO programmes more effectively support supply chain recovery as the world moves into a post-COVID-19 pandemic environment. These steps may include ways of inviting more economic operators to take part in AEO programmes, strengthening cooperation between Customs and OGAs, and leveraging disruptive and transformative technologies for the benefit of AEO programmes. Finally, consideration should be given to the role played by training and capacity building in making the AEO concept a key tool at the centre of resilient and sustainable supply chain recovery.
Dr. Mikuriya also commended Dubai Customs and the FCA for their strong commitment and generous support towards making this event an immense success. He further acknowledged the backing provided by regional entities as well as other partners, sponsors and exhibitors, who have all contributed to ensuring that this event will be a remarkable and memorable experience for all.
During his opening remarks, His Excellency Ahmed Mahboob Musabih, Director General of Dubai Customs, said that this Conference provided the UAE with the perfect forum for sharing information on innovative work pushing the boundaries of Customs. He added that it would be an opportunity for everyone to learn more about Dubai’s experience of building up Customs to form one of the pillars of the Emirate’s development and prosperity.
The Conference will continue on 26 and 27 May with discussions on topics including emerging supply chain security threats; the role of technologies in promoting supply chain renewal; risk management; best practices; and partnership and capacity building activities.
More information can be found on the event website
The World Customs Organization (WCO) is proud to announce the release of its new online tool, www.wcotradetools.org, which compiles information to support international trade actors in the classification of goods and the determination of the corresponding Customs tariffs and taxes. This new database offers a single point of access to the Harmonized System, preferential Rules of Origin and Valuation, through a completely new, user-centric and ergonomic interface.
In addition to a new interface design and new search engines, this new platform offers the following key features:
Ability to cross-reference information by using a comparison tool in the Harmonized System (HS) and Rules of Origin
A direct overview of the most recent HS updates, highlighting the changes introduced
A system for tracking the evolution of the HS codes across editions, using a “History” tool
A facility for searching through the Product Specific Rules in more than 200 Free Trade Agreements, and access to the corresponding HS entry.
The new platform will also promote cooperation among the different teams within Customs administrations, as well as with Customs brokers and companies, through various features such as the possibility to tag information, write comments and share folders. It offers the possibility of further enhancing use of the platform; users can search through the extensive databases, as well as organizing and storing the content according to their personal preferences.
This new tool includes the 2002, 2007, 2012 and 2017 editions of the HS, around 200 Free Trade Agreements with their preferential Rules of Origin/product specific recommendations, and the set list of Valuation texts, including those of the Technical Committee on Customs Valuation.
In addition to this new professional database, the WCO is also proud to announce the release of its new online bookshop, www.wcoomdpublications.org, where users can navigate through the range of WCO publications, purchase them, and subscribe to the Organization’s online services, including WCO Trade Tools. The website has benefited from a complete revamp, to facilitate users’ access to the publications and enhance their navigation experience.
Customs activities for this year are underpinned by the World Customs Organization’s (WCO) 2021 theme “Customs bolstering recovery, resilience and renewal for sustainable global supply chain”. The colossal task that lies ahead as nations look to reconstruct their global supply chain is one of the reasons that the WCO has advocated Authorised Economic Operator (AEO) programmes as a tool to promote reconstruction.
SARS, in collaboration with the Border Management Agency (BMA), is leading the process of creating a Single Government AEO (SGAEO) programme to ensure improved trade facilitation and supply chain security in South Africa, the Southern African region, the African continent and globally. The World Bank (WB) and WCO have agreed to assist SARS to create a SGAEO programme, through the WB Trade Facilitation Programme.
The agreement to conceptualise a SGAEO for South Africa culminated in agreement that SARS and the BMA would jointly host a workshop with all agencies involved in managing trade at the border. The WB and WCO have agreed to participate in the workshop on 2 March 2021. The workshop is intended to contextualise and set the scene for the creation of a SGAEO programme in South Africa and to allow for comparison of the various OGA risk management programmes for cross border trade with the SARS AEO programme.
International drivers for Single Government AEO programmes include the World Trade Organisation’s Trade Facilitation Agreement and the WCO’s SAFE Framework of Standards. South Africa’s scoring on the OECD’s Trade Facilitation Indicator is used as input into the World Bank’s (WB) Ease of Trading across Borders in its annual Doing Business Report.
For Customs Administrations, AEO programmes are vital tools for developing trust-based partnerships with economic operators who have high levels of commitment to compliance and supply chain security. Economic operators, on the other hand, are interested in the tangible benefits offered to participants, particularly, mutual recognition agreements (MRAs) with trading partners.
While several countries have adopted different OGA (Other Government Agencies)AEO models, SARS’ preferred model is a Single Government AEO Programme with one certification process and benefits granted by all agencies.
Source: South African Revenue Service, Rae Vivier, 2 March 2021
This edition’s “Dossier” focuses on how Customs can bolster “Recovery, Renewal and Resilience”, the WCO’s theme for 2021, and includes several articles on the digitalization of procedures and the emergence of new digital ecosystems, an article on an impact assessment method using a stakeholder needs analysis, as well as another one on a methodology for using machine learning to identify transactions involving strategic goods.
In the “Panorama” section, China Customs offers some suggestions on how to combat waste trafficking more effectively, Brazil Customs presents its experience of conducting its first Time Release Study, and Oman Customs explains how it managed to accelerate the release of goods by rolling out a Single Window environment and signing service level agreements with regulatory agencies.
The COVID-19 pandemic has highlighted the danger posed by products infringing quality and safety requirements intended to protect consumers and workers. In the “Focus” section of the magazine, we asked market surveillance authorities and Customs administrations to share their experience of controlling the compliance of imported products. To introduce the topic and give an overview of the different offences observed, we open this section with an article on Operation STOP. This global enforcement operation targeted illicit trade in medical products, especially those generally used to diagnose or treat COVID-19.
Korea Customs Service (KCS), represented by its Commissioner, Mr. Suk-Hwan Roh, and the World Customs Organization (WCO), represented by its Secretary General, Dr. Kunio Mikuriya, completed the signing process for a Memorandum of Understanding on establishing a WCO Regional Dog Training Centre (RDTC) in Incheon, Republic of Korea.
The new RDTC in Incheon is equipped with high-quality facilities, which include indoor and outdoor kennels, training buildings with simulation training zones and veterinary clinic, etc. Its experienced instructors will conduct professional detector dog training programmes for Customs officials responsible for canine-related duties in the region.
The Centre will serve as a hub for the region’s Customs administrations to share best practices and expertise, and will also provide assistance and advice to other administrations through detector dog training and procurement of detector dogs.
“Detector dogs are of paramount importance in Customs duties,” stressed Secretary General Mikuriya. “Thanks to the professional experts, first-rate facilities and specialized and tailor-made training programmes provided by the KCS, I am confident in the future success of the new RDTC,” he added.
Detector dogs are an ideal tool for screening people and goods in a timely manner, as they have one of the most acute senses of smell in the animal kingdom. This enables them to rapidly detect the presence of prohibited or regulated goods (including drugs, explosives, currency, CITES items, etc.), with minimal disruption to the movement of people and goods. Detector dogs are one of the most important operational resources for identifying and combating Customs fraud worldwide.
With a view to maintaining high standards and building a global network for canine enforcement, to date the WCO has certified 16 WCO RDTCs established in different regions. The goal of these RDTCs is to provide professional canine-related training and capacity building activities for Customs administrations in each of the respective regions and to facilitate cooperation between them.
Today, the World Customs Organization (WCO) and International Civil Aviation Organization (ICAO) released their Joint WCO-ICAO Guiding Principles for Pre-Loading Advance Cargo Information and Joint WCO-ICAO Guidelines on Alignment of the Customs Authorized Economic Operator and Aviation Security Regulated Agent/Known Consignor Programmes. These Guiding Principles and Guidelines are a result of continuous joint efforts over the last 10 years, following serious threats and vulnerabilities to international trade supply chains.
“In the context of the COVID-19 pandemic and the need to facilitate safe and secure vaccine distribution, strong collaboration among Customs, Civil Aviation Authorities and the relevant stakeholders is highly recommended,” said the WCO Secretary General, Dr. Kunio Mikuriya. “WCO and ICAO Members are encouraged to make the best use of advance cargo information for risk assessment as well as to align partnership and security programmes to ensure secure and efficient air cargo supply chains,” he added.
With the new Joint WCO-ICAO Guiding Principles for Pre-Loading Advance Cargo Information (PLACI), another layer is being added to the multi-layered approach to Aviation Security in order to detect Improvised Explosive Devices/Improvised Incendiary Devices (IED/IID) in air cargo. These PLACI principles should not be used as a standalone method of Aviation Security (AVSEC) screening or air cargo security control, but rather to perform an additional assessment of the potential Aviation Security risks represented by a consignment.
These Joint Guiding Principles comprise several key and specific principles to meet the needs and capabilities of both regulators and industry, and provide guidance for the risk analysis process. Combined with intelligence and other information, PLACI consignment data enables regulators to perform an initial assessment of the potential risks posed by a consignment. The results of the initial assessment may also indicate the need for additional action.
These Guidelines aim to assist WCO and ICAO Members wishing to assess the similarities between their Customs and AVSEC security programmes, with the intention of further aligning them. This collaborative work should ultimately lead to simplification of procedures and eradication of duplicate security requirements and controls, to the benefit of the authorities and the airline industry.
In this new stage of the COVID-19 pandemic, in which vaccines are ready for distribution, the WCO Council has tasked the Secretariat to work with relevant international organizations to develop guidance materials to facilitate the cross-border movement of situationally critical medicines and vaccines, including highlighting existing HS classification for critical medicines, vaccines and associated medical supplies necessary for their manufacture, distribution and use.
The WCO’s Tariff and Trade Affairs Directorate, in close cooperation with the World Health Organization, has prepared a new HS classification reference for vaccines and the medical consumables normally used during the vaccination process, including the equipment used for their storage and transportation.
Once again, the Customs community comes together, united in celebrating International Customs Day, which officially falls on 26 January of each year. This special day enables WCO Members, the WCO Secretariat and Customs’ worldwide partners to dedicate themselves to taking forward a particular theme. Thus, throughout 2021, under the slogan “Customs bolstering Recovery, Renewal and Resilience for a sustainable supply chain,” the Customs community will be focusing on emerging from the global pandemic and support people and businesses by strengthening the global supply chain, reinforcing collaboration, harnessing technology and putting “people” at the centre of the transformation process.
Indeed, as Customs will be moving to reconstruction in the wake of COVID-19, Members will be invited to embrace digital transformation at the borders, paying particular attention to automation, the use of innovative technologies, and the adoption of collaborative approaches with all stakeholders along the supply chain.
Customs, being uniquely positioned and mandated at borders, can contribute to a sustainable supply chain in the following ways:
Reinforcing collaboration to drive the Recovery process. The economic impact of the pandemic on companies has been colossal, with considerable disruption of global supply chains. The herculean task of reconstruction cannot be undertaken in isolation, and the expertise of all border agencies and stakeholders will be a decisive factor. Customs will be called upon to demonstrate its leadership during this process, at the national and international levels. The COVID-19 crisis has demonstrated that coordinated border management is possible, efficient, and can be further institutionalized at international and national levels. The sound implementation of the SAFE Framework of Standards, including the AEO standards and cooperation with other government agencies, appears to be a relevant focus in this context. Given the increase in e- commerce observed during the COVID-19 period, it would be timely for Members to implement the WCO E- Framework of Standards on Cross-Border E-Commerce in order to address security and facilitation in the context of this emerging supply chain trend, in close collaboration with stakeholders.
Embracing advanced technologies to enable Renewal rather than return to how things were before. The COVID-19 pandemic has shown the importance of major innovative and technological concepts which the WCO has been promoting for years. These include all-digital and paperless clearance methods, and the use of technology for implementing effective controls and facilitating, enhancing and accelerating processes. Irrespective of the pandemic, Customs administrations have been sensitized – through specialized forums and conferences – about thebenefits that can be reaped from the integration of technologies based on the use of big data, telematics and the Cloud into Customs operations. Building on the lessons learned, Customs administrations should look at the way goods are cleared at borders from a fresh perspective. Non-intrusive inspection devices, blockchain, artificial intelligence, sensors and connected objects, and other technological advances offer tangible benefits in terms of collecting, combining, sharing and analysing data, and these benefits should be maximized.
Putting “people” at the centre of change for a Resilient and sustainable supply chain. In order to address the vulnerability of Customs to systemic risks such as pandemics, Customs administrations will be called upon to build on the lessons learned and ensure that no one is left behind as we move towards a deeper transformation. To create greater resilience, “people” should be at the centre of the recovery model. Citizens around the globe have changed their daily lives drastically to adapt to the new reality. By the same token, Customs are called upon to rethink and adapt the way they operate, and enhance the preparedness of their staff through awareness raising and capacity building for the provision of a professional service. At the same time, resilience cannot be achieved without integrity, diversity and inclusion. A lack of integrity in Customs can distort trade and investment opportunities, undermine public trust in government administration and ultimately jeopardize the wellbeing of citizens, which in times of recovery could prove to be a recipe for failure.
The WCO will continue to provide guidance, help to share best practices and information, and deliver capacity building and technical assistance support to Members for the achievement of the above goals.
As in previous years, I am fully convinced that Customs administrations and the wider Customs community will rise to the occasion, fully committed to actively promoting their efforts and activities aimed at bolstering “Recovery, Renewal and Resilience for a sustainable supply chain” that includes sharing relevant practices and activities with others at WCO meetings and in key WCO publications.
Wishing you all a happy International Customs Day!
Following the adoption by the December 2020 Policy Commission and Council of key documents forming part of the WCO E-Commerce Package, the WCO web-site now features the complete set of tools supporting the implementation of the Framework of Standards on Cross-Border E-Commerce (E-Commerce FoS).
The documents endorsed by the December 2020 Policy Commission and Council are “Reference Datasets for Cross-Border E-Commerce”, “Revenue Collection Approaches”, “E-Commerce Stakeholders: Roles and Responsibilities”, a document on a PTC decision on the E-Commerce FoS update/maintenance mechanism, and the first edition of the Compendium of Case Studies on E-Commerce. In addition, the Policy Commission and Council took note of the progress in the area of cross-border e-commerce, including the finalization by the Permanent Technical Committee in June 2020 of key performance indicators for possible monitoring and evaluation of the E-Commerce FoS implementation.
The WCO E-Commerce FoS was endorsed by the Policy Commission and Council in June 2018, while the June 2019 Council sessions witnessed the endorsement of the WCO E-Commerce Package, with the exception of three Annexes to the E-Commerce FoS Technical Specifications.
The E-Commerce FoS provides 15 baseline global standards with a focus on the exchange of advance electronic data for effective risk management and enhanced facilitation of the growing volumes of cross-border small and low-value Business-to-Consumer (B2C) and Consumer-to-Consumer (C2C) shipments, through simplified procedures with respect to areas such as clearance, revenue collection and return, in close partnership with E-Commerce stakeholders. It also encourages the use of the Authorized Economic Operator (AEO) concept, non-intrusive inspection (NII) equipment, data analytics, and other cutting-edge technologies to support safe, secure and sustainable cross-border E-Commerce.
The E-Commerce Package contains Technical Specifications to the E-Commerce FoS, definitions, E-Commerce Business Models, E-Commerce Flowcharts, Implementation Strategy, Action Plan and Capacity Building Mechanism, which have now been supplemented by the documents on Reference Datasets for Cross-Border E-Commerce, Revenue Collection Approaches and E-Commerce Stakeholders: Roles and Responsibilities. The document on Reference Datasets for Cross-Border E-Commerce is an evolving, non-binding document that can serve as a guide to WCO Members and relevant stakeholders for possible pilots and implementation of the E-Commerce FoS. The Revenue Collection Approaches document has been designed to describe existing revenue collection models with the objective of providing a better understanding thereof. The document on E-Commerce Stakeholders: Roles and Responsibilities provides a clear description of the roles and responsibilities of various E-Commerce stakeholders for transparent and predictable cross-border movement of goods, and does not place any additional obligations on stakeholders.
The first edition of the Compendium of Case Studies on E-Commerce compiles seventeen case studies and supports the WCO Membership with practical examples of how individual Members address priority issues, such as exchange of advance electronic data, facilitation, safety, security and revenue collection (including de minimis levels).
The WCO, through the Data Model Projects Team (DMPT), maintains the WCO Data Model (WCO DM) and produces annual releases to keep the WCO DM up to date. The maintenance processes were undertaken in accordance with the WCO DM Maintenance Procedure that enables WCO DM users, including WCO Members, partner government agencies, and other international organizations to submit Data Maintenance Requests (DMRs) to the DMPT for its consideration. From September 2019 (55th Meeting) to June 2020 (57th Meeting) the DMPT has received 33 DMRs submitted by Members and approved 21. All of those approved DMRs were incorporated in the WCO DM and released as version 3.10.0.
The WCO DM version 3.10.0 is an iteration of the overall version 3 series. The version maintains the core scope of version 3 datasets, which cover not only data requirements for Customs import/export/transit procedures, but also Customs’ partner government agencies in the context of a Single Window environment for supporting regulatory digital collaboration. As such, version 3.10.0 of the WCO DM consists of datasets that are useful to facilitate submission of regulatory data requirements by traders (i.e., Business to Government (B2G) Declaration, such as import declaration, cargo report, transit declaration, etc.); electronic certification (i.e., Licences, Permits, Certificates, and other kinds of electronic documents – LPCO); regulatory notifications or responses (G2B; and Inter-Governmental data exchange (i.e., INTERGOV – G2G). Being a part of the version 3 series, the new version also maintains backward compatibility to the previous versions.
Further information on the WCO DM can be found on http://wcoomd.org/DataModel. The publication packages of the WCO DM could be found in its e-Handbook1. Any inquiry on how to access the publication package could be addressed to firstname.lastname@example.org.
The WCO participated in the virtual side event, organized by UNEP OzonAction, at the 32nd Meeting of the Parties to the Montreal Protocol on Substances that Deplete the Ozone Layer. The event aimed to inform participants about how the WCO Recommendation can help implement national measures to identify hydrofluorocarbons (HFCs) before the new international Harmonized System codes come into force.
The event, held 24 November 2020 and attended by 78 participants, addressed a major issue for countries. One of the important requirements of the Kigali Amendment to the Montreal Protocol is that an import and export licencing system for hydrofluorocarbons (HFCs) needs to be in place by 1/1/2021 at the latest, in each country that is Party to the Amendment.
To enable a licencing system to function effectively, governments need to be able to monitor and record imports and exports of each specific HFC. Import and export statistics are normally collected by customs officers using the Harmonized System.
The HS will be amended in 2022 to incorporate specific subheadings for the most commonly traded HFCs and their mixtures. However, until the HS is amended in 2022, all HFCs are contained in a single HS code which does not allow differentiation of individual chemicals or mixtures.
This side event provided an overview of the issue and explained a proactive interim approach, recommended by the WCO, to open national subheadings under the existing international HS codes to identify specific HFCs until 2022.
A technical officer from Tariff and Trade Affairs (Nomenclature) explained the classification of HFCs in the current HS 2017 and the changes to be implemented in 2022. He also explained how the “WCO Recommendation on the insertion in national statistical nomenclatures of subheadings to facilitate the collection and comparison of data on the international movement of substances controlled by virtue of the Kigali amendment to the Montreal Protocol on substances that deplete the ozone layer” could be implemented by Regions or individual countries.
Practical examples of the implementations of the WCO Recommendation at regional and national levels were given by representatives of the European Commission and the Oceania Customs Organization.
Countries were encouraged to expeditiously insert additional national subheadings for HFCs and HFC-containing mixtures, as guided by the WCO Recommendation, to ensure a proper implementation of the Kigali amendment to the Montreal Protocol.
The WCO has released the HS 2022 Correlation Tables.
The Harmonized System Committee (HSC) completed its examination of the correlations prepared by the Secretariat at its 66th Session in October 2020. Upon the adoption of the HSC/66 Report on 13 November 2020, the Correlation Tables were cleared by the HSC for release on the WCO website.
While not legal instruments, the Correlation Tables have become essential tools for Members and the wider trade community in preparing for the introduction of a new edition of the HS. These tables provide guidance on the correlations between the Seventh Edition of the Harmonized System (HS), which comes into force on 1 January 2022 and the current HS 2017 (Sixth Edition) of the HS. There are two tables released.
Table І establishes the correlation between the 2022 version and the 2017 version of the HS. It also includes remarks against many of the correlations, briefly specifying the nature of the goods transferred and, where appropriate, referencing other relevant amended legal provisions in the HS.
Table ІІ establishes the correlation starting from the 2017 version to the 2022 version. As a simple mechanical transposition of Table І, it does not include a reproduction of the remarks.