This page contains the chapter-by-chapter listing of the Harmonized Tariff Schedule and general notes. The links below correspond to the various sections in the.

PURPOSE OF THE AHECC 1 The Australian Harmonized Export Commodity Classification (AHECC) is designed: • for use by exporters and agents to classify goods when providing export declarations to the (DIBP); and • to assist users in the interpretation of export statistics published by the Australian Bureau of Statistics (ABS). 2 The AHECC is based on the 6–digit items of the Harmonized Commodity Description and Coding System (Harmonized System or HS). The HS is a broad classification system of approximately 5,000 6–digit headings which are used to classify internationally traded goods as they enter or leave a country. It was developed and is maintained by the World Customs Organization (WCO). First introduced on 1 January 1988, it has been adopted by most trading nations, including Australia. It enables information on traded goods to be compared internationally.

Godzilla vs king ghidorah 123movies. 3 Australia expands the international HS to produce two different classifications for imports and exports. These classifications are the Combined Australian Customs Tariff Nomenclature and Statistical Classification (referred to as the Customs Tariff or simply the Tariff) and the Australian Harmonized Export Commodity Classification (referred to as the AHECC). 4 In relation to the AHECC, the ABS expands each 6–digit HS code by adding an additional 2–digit statistical code in order to provide a finer level of detail. An AHECC code for exports therefore comprises eight digits. 5 The international HS is subject to ongoing review by the WCO to ensure it: • reflects newly developed commodities and changes in the types of commodities traded; • meets administrative requirements (for example for the General Agreement on Tariffs and Trade (GATT)); and • minimises the burden on data providers by requesting only the level of detail that is administratively and statistically relevant. 6 Major changes to the international HS are implemented every four or five years. The first set of major changes was made on 1 January 1992 and impacted almost exclusively on the Explanatory Notes used to interpret the HS.

Subsequently, major changes to the HS were implemented on 1 July 1996, 1 January 2002, 1 January 2007 and 1 January 2012. This version includes HS updates to be implemented on 1 January 2017.

7 In addition to incorporating amendments to the Harmonized System, changes to the statistical items are introduced by the Australian Bureau of Statistics (ABS) for a variety of reasons. These reasons may include the rationalisation of units of quantity; the creation of more meaningful descriptors for existing statistical items; the creation of additional codes to accommodate changes in technology and user requests; or the amalgamation of codes which are recording minimal volumes of trade. GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM 8 Rules for classification of goods in the Harmonized System are prescribed in Schedule 2 of the Customs Tariff. These rules are applicable to the AHECC and are reproduced below.