CUSTOMS CLASSIFICATION AND TARIFF January 2015 Ankara

HS Convention & HS System Harmonized Commodity Description and Coding System ratified on 10.11.1988 (Law No. 3501) published in Official Gazette (OG) No. 20006, dated 01.12.1988 entered into force on 01.01.1989 legal basis of Turkish Customs Tariff The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature developed by the World Customs Organization (WCO). It comprises about 5,000 commodity groups; each identified by a six digit code, arranged in a legal and logical structure and is supported by well-defined rules to achieve uniform classification. The system is used by more than 200 countries and economies as a basis for their Customs tariffs and for the collection of international trade statistics. Over 98 % of the merchandise in international trade is classified in terms of the HS.  Turkey became a member of HS Convention in 1988 and HS based Turkish Nomenclature has been used since 1989. HS constitutes the legal base of Turkish Customs Tariff.

As a result of Customs Union between Turkey and EC; Turkey eliminated all customs duties and charges having equivalent effect applied to imports of industrial products from the EC started to apply Community’s Common Customs Tariff for imports from the third countries As a result of Customs Union between Turkey and EC Turkey started to apply Community’s Common Customs Tariff for imports from the third countries and harmonized its sytem to Combined Nomenclature of EC.

93 05 99 00 90 11 HS Heading HS Subheading CN Subheading   HS Heading HS Subheading CN Subheading National Subheading Statistical Code As seen on the chart, Turkey uses 12 digit tariff code in administrative and judicial applications.The first 8 digits come from HS and CN.The next 2 digits are national codes for different duty related and preferential applications.The final 2 digits are used for statistical purposes.

HS CORRELATION HS is updated in a 5 year cycle. 2002-2007-2012 WCO publishes HS and correlation tables National nomenclatures based on HS are reviewed according to the amendments. HS and correlation tables are accesible via wco web site. HS is updated in a 5 year cycle. Currently 2012 version is used. In 2017 the new version will enter into force. WCO publishes HS and correlation tables and wco members can Access these texts via internet or direct contact with wco.

You can access the WCO web site via www. wcoomd You can access the WCO web site via www. wcoomd.org, and under the topic «Nomenclature and Classification» you can get the hs nomenclatures and correlation tables.

For example these tables are the correlation tables of 2002-2007 and 2007-2012 versions of HS. Left column shows the 2002 codes and the right column shows it’s 2007 version.

EXAMPLE (HS LEVEL) HS 2007 HS 2012 0101.10 0101.90 0101.21 ex0101.30 0101.29 0101.90 Here we have an example at HS (six digit) level. It is simply a mechanical transposition. The prefix “ex” is used to indicate that only a part of the subheading concerned is covered by the code number referred to in the left-hand column In the first line sub heading 0101.10 goes to 0101.21 and partly to 0101.30 so there are some other goods in 0101.30 that do not enter the scope of 0101.10 In the second line sub heading 0101.90 goes to 0101.29, partly to 0101.30 and again 0101.90. So tehere are some goods that still remain in 0101.90.

EXAMPLE (HS LEVEL) HS 2002 HS 2007 HS 2012 0303.60 0303.52 0303.63 (Cod fish) (Cod fish) (Cod fish) CN LEVEL 0303.60.11 0303.52.10 0303.63.10 0303.60.19 0303.52.30 0303.63.30 0303.60.90 0303.52.90 0303.63.90 In this example codes of Cod fish were amended in both 2007 and 2012 versions. Accordingly at CN level codes are transformed. In 2002 we have a 0303.60 sub heading for cod fish. And CN of EC divided this sub heading in to three CN subhading. For instance 0303.60.11 for x specie, 19 for y specie, 90 for other species of cod. Because HS in 2007 altered the code of cod to 0303.52, CN also altered the hs code and added the new CN codes .

EXAMPLE (NATIONAL LEVEL) 2011 2012 – Artillery weapons: - - 9301.11.00.00.00 (Self propelled) - - 9301.19.00.00.00 (Other) 9301.10.00.00.00 – Artillery weapons We have another example at national level. As stated Turkey uses 12 digit code. In 2011 heading 93.01 artillery weapons was divided into two sub headings 11 and 19. In 2012 HS deleted the sub headings 11 and 19 and unites them in 9301.10 sub heading. Its important to note that all tariff nomenclatures consists of codes and good descriptions. They are meaningful together. In order to correlate the national nomenclatures one has to know the national codes and its descriptions.

Thank you for your aTTENTION