{"@context":"https://schema.org","@type":"DefinedTerm","name":"Harmonized System Explanatory Notes","description":"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 ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/harmonized-system-explanatory-notes","inLanguage":"en","dateModified":"2026-06-26T15:16:37.154930","citation":"https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/harmonized-system-explanatory-notes","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Harmonized System Explanatory Notes · 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. · Quelle: https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx"}