# Harmonized System Explanatory Notes

*Last updated: 2026-06-26*

> When the scope of a tariff heading is unclear, freight forwarders and customs brokers turn to the Harmonized System Explanatory Notes as their first reference.

When the scope of a tariff heading is unclear, freight forwarders and customs brokers turn to the Harmonized System Explanatory Notes as their first reference. Published by the World Customs Organization (WCO), these documents explain for each HS heading and subheading which goods are covered, where the boundaries to adjacent positions lie, and how borderline cases are to be handled. Product examples and exclusion clauses make them the primary working tool in day-to-day classification. Although not formally binding in the same way as the HS nomenclature itself, they carry substantial interpretive authority and are consistently relied upon by customs administrations and courts worldwide. They should not be confused with EU-specific guidance such as the CN Explanatory Notes, which are limited to the EU customs territory.

**Source:** [https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx](https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx)

## Quick Facts

| Property | Value |
|---|---|
| Term | Harmonized System Explanatory Notes |
| Language | EN |
| Word count | 125 |
| Last updated | 2026-06-26 |
| Source | https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx |

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