CA Final Student
352 Points
Posted on 21 September 2012
International Convention of Harmonised system of Nomenclature (HSN), called Harmonised
commodity Descripttion and coding system, was developed by World customs organisation (WCO) (That
time called customs cooperation council, Brussels)
These are official notes issued by World Customs Organisation
They explain and clarify the scope and extent of each and every heading of the HSN, on the basis of which
Present CETA has been patterned.
They do not have legal backing but can be used as an aid to classification of goods when there is
ambiguity as to the scope of entry.