G/MA/366  
 
12 April 2019 
(19-2477) Page: 1/41 
Committee on Market Access    
 
TRANSPOSITION OF MEM BERS' CTS FILES TO T HE HS 20 17 NOMENCLATURE:  
NOTES ON METHODOLOGY  
APPROVED ON 10 APRIL  2019 
 
INTRODUCTION  ................................ ................................ ................................ ...........  1 
1   DESCRIPTION OF H S 2017 CHANGES  ................................ ................................ ...... 2 
1.1   One-to-one relationships  ................................ ................................ ...........................  3 
1.2   Split ................................ ................................ ................................ ........................  4 
1.3   Merger  ................................ ................................ ................................ ....................  4 
1.4   Complex ca ses ................................ ................................ ................................ .........  5 
2   INTRODUCING HS 2 017 CHANGES IN WTO S CHEDULES  ................................ ..........  5 
3   METHODOLOGY FOR PROCESSING HS 2017 C HANGES  ................................ ............  9 
4   THE NEED FOR SIM PLIFICATION  ................................ ................................ ...........  11 
5   PROPOSED STEPS T O SIMPLIFY THE HS 20 17 TRANSPOSITION  ...........................  12 
5.1   INRs and legal instruments  ................................ ................................ ......................  12 
5.2   Take into consideration Members' transpositions in their applied tariffs  .........................  13 
5.3   Simplified correlations  ................................ ................................ .............................  14 
5.4   Correlations without clear codes  ................................ ................................ ...............  16 
5.5   Coding conventions  ................................ ................................ ................................ . 20 
5.6   Agriculture vs. non -agriculture breakdown  ................................ ................................ . 20 
6   FORMAT AND CONTE NTS OF THE HS 2017 T RANSPOSITION FILES  .......................  20 
7   VERIFICATION OF MEMBERS' SUBMISSIONS  ................................ ........................  23 
7.1   Processing and formatting  ................................ ................................ .......................  23 
7.2   Consistency of submissions  ................................ ................................ ......................  23 
7.3   Compare submissions with the WCO standard correlation table  ................................ .... 23 
ANNEX  HS 2017 TO HS  2012 CORRELATIONS  ................................ ............................  25 
 
INTRODUCTION  
1.  This document describes the methodological guidelines that the Secretariat intends to follow for 
the implementation of the HS  2017 transposition. The procedural and the general technical aspects 
of this project were adopted by the General Council Decision of 7 December 2016  (hereafter the 
"HS 2017 Decision"1). Under this project, the Secretariat will assist Members in preparing their 
                                                
1 WT/L/ 995. G/MA/366  
 
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  submissions for the HS 20 17 transposition exercise and verify the submissions provided by Members 
that have prepared their own submissions.  
 
2.  The proposed methodology for the HS  2017 transposition exercise is similar to the one used for 
the HS 2012 transposition.  It builds on the experience gained from previous transpositions and 
includes measures proposed to improve the efficiency and quality of the work, including several 
simpl ifications of the transposition process and a standard procedure for verifying Members' 
submissions.  
 
3.  This document is organized in seven sections. Section 1 provides an overview of the HS  2017 
amendments and a categorization of those changes. The mann er in which these changes will be 
introduced into the WTO Schedules of concessions is further elaborated in Section 2 with detailed 
examples. Section 3 describes the general methodology that the Secretariat will follow in the 
transposition. Section 4 discu sses some methodological issues that were identified in the context of 
the HS 2002 and HS 2007 transpositions, and concludes that certain simplifications that are in line 
with the general mandate might be required in order to avoid unnecessary complexity i n the resulting 
HS 2017 schedules. Section 5 follows by describing the pr oposed simplifications. Section  6 presents 
the format of the transposition file, and Section 7 describes the general procedure that will be 
followed by the Secretariat for verifying M embers' submissions. Lastly, the Annex presents the 
complete HS 20 17 to 2012 correlation table.  
 
1  DESCRIPTION OF  HS 20 17 CHANGES  
1.1.  The Harmonized System 20 17 is the sixth major  amendment of the HS since its entry into force 
in 1988. The 20 17 revision contains  2332 sets of amendments  on the previous 2012 version of the 
HS, which results in an increase of the overall number of HS subheadings from 5,205  to 5,387.3 The 
Contracting Parties to the HS Convention made these amendments in order to better reflect change s 
in trade patterns, technological progress, social and environmental concerns , and other textual 
amendments and structural simplifications.  
1.2.  Depending on the impact of the amendments on the product coverage of one or more related 
subheadings, these amendme nts can be classified as:  
(a) clarifying changes , which do not alter the scope of the HS subheadings concerned, and  
(b) structural changes , which relate to changes that alter the product coverage of one or 
more HS subheadings.  
 
1.3.  Around  a third of the HS 20 17 amendments are clarifying changes , which normally take the 
form of a revision of Section/Chapter/subheading notes or description of subheadings, or a correction 
of typographical errors. The implementation of clarifying changes is straightforward and can  be 
carried out  by a computer program that simply replaces the old texts with the new texts as specified 
in the HS 20 17 amendment.  
1.4.  Thus, the transposition work will mainly focus on the remaining structural changes , which 
normally create or delete HS subhea dings, or change the codes or descriptions of HS subheadings. 
In some cases, structural changes could also include a revision of Section/Chapter or subheading 
notes, which leads to a change of product coverage in one or several of its HS subheadings.  
1.5.  The s tructural changes of HS 20 17 are defined by some 700  pairs of correlations in the 
correlation table  that have been published by the Secretariat of the World Customs Organization 
(WCO) .4 Of these, 292 HS 20 12 subheadings are affected by the HS 20 17 transpos ition, of which 
                                                
2 Complementary amendments to the 2017 Edition of the  HS Nomenclature were accepted at a later 
stage (World Customs Organization, Council Regulation of 11 June 2015) to make further corrections and 
amendments to headings 03.02, 03.03, subheading 6304.20 and to certain subheadings of C hapter 44. These 
would enter into force on 1 January 2018, although HS Contracting Parties are encouraged to apply those 
amendments already in 2017.  
3 Includes the June 2015 amendments, entering in effect on January 2018. Hencefo rth, any reference to 
HS 2017 will also include the June 2015 amendments.  
4 See G/MA/W/ 122. A correlation is a pair of codes in the correlation table which defines the relationship 
between subheadings in the two versions of the nomenclature. The WCO issued  an Annex to the correlation 
tables (June 2015 amendments) and a corrigendum  (October 2016 ); G/MA/W/ 122 does not include the 
October  2016 corrigendum (HS 2012 4401.39 ). G/MA/366  
 
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  81 do not exist anymore in the newer version, while 211 6-digit codes were reused but the product 
scope was modified. 263 new subheadings were created in HS 20 17. Depending on the relationships 
between HS  2012 and HS 20 17 subheadings, as we ll as the complexity of the changes, the 
correlations can be categorized as:  
(1) one-to-one relationships, where one HS 20 12 subheadin g corresponds exactly to one HS  2017 
subheading,  
(2) splitting of one HS 20 12 subheading into two or more HS 20 17 subheadi ngs, 
(3) merging two or more HS 20 12 subheadings into one HS 20 17 subheading, or  
(4) more complex cases, involving both splitting and merging of whole or part of different HS  2012 
subheadings.  
 
1.1  One-to-one relationships  
1.6.  The extract of the correlation table provided by the WCO below illustrates a one -to-one 
relationship. The first column on the left lists HS 20 17 subheadings whose product scope were 
changed or have been introduced as new entries. The second column presents the corresponding 
HS 20 12 codes, whi ch may contain an "ex" prefix to indicate that the corresponding HS 20 17 entry 
contains only part of the referenced subheading. Remarks by the WCO are shown in the third column 
and briefly specify the explanation of the change.  
Table 1: Example of a one -to-one relationship  
2017 version  2012 version  Remarks in WCO's correlation table  
2939.71  2939.91  Expansion of the scope of heading 29.39 to include other alkaloids obtained, 
for example, from animal origin.  
 
At the same time, subheadings 2939.91 and 2939.9 9 have been renumbered 
for the creation of a new subheading 2939.80 for "Other". The new 
subheading 2939.80 covers all the alkaloids of non -vegetal origin.  
 
Expansion of the scope  of heading 29.39 entails the transfer of certain 
products currently covered b y other headings of the Nomenclature (for 
example, heading 29.33, heading 29.34) to the new subheading 2939.80.  
 2939.79  2939.99  
2939.80  Applicable 
subheadings, 
such as 
subheadings of 
headings 29.33 
and 29.34  
 
HS 20 17 Product description   HS 20 12 Product description  
2939 Alkaloids, natural or reproduced by 
synthesis, and their salts, ethers, 
esters and other derivatives.   2939 Vegetable alkaloids, natural or 
reproduced by synthesis, and their 
salts, ethers, esters and other 
derivatives.  
29391  - Alkaloids of opium and their 
derivatives; salts thereof:   29391  - Alkaloids of opium and their 
derivatives; salts thereof:  
2939.20 - Alkaloids of cinchona and their 
derivatives; salts thereof   2939.20 - Alkaloids of cinchona and their 
derivatives; salts thereof  
2939.30 - Caffeine and its salts   2939.30 - Caffeine and its salts  
29394  - Ephedrines and their salts:   29394  - Ephedrines and their salts:  
29395  - Theophylline and aminophylline 
(theophylline -ethylenediamine) and 
their derivatives; salts thereof:   29395  - Theophylline and aminophylline 
(theophylline -ethylenediamine) and 
their derivatives; salts thereof:  
29396  - Alkaloids of rye ergot and their 
derivatives; salts thereof:   29396  - Alkaloids of rye ergot and their 
derivatives; salts thereof:  
29397  - Other, of vegetal origin:   29399  - Other:  
2939.71 - - Cocaine, ecgonine, 
levometamfetamine, 
metamfetamine (INN), 
metamfetamine racemate; salts, 
esters and other derivatives thereof   2939.91 -- Cocaine, ecgonine, 
levometamfetamine, 
metamfetamine (INN), 
metamfetamine racemate; salts, 
esters and other derivatives thereof  
2939.79 - - Other   2939.99 -- Other  
2939.80 - Other     
 
1.7.  HS 20 17 subheading 2939.71  originates from only one HS 20 12 subheading, which is not 
prefixed, and therefore is entirely transferred to only one HS 20 17 subheading. This is a one -to-one 
relationship where the product coverage of HS 20 17 subheading 2939.71  is exactly the same as 
HS 2012 subheading 2939.91 ; i.e. a simple renumbering of the subheading is d one. G/MA/366  
 
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  1.2  Split 
1.8.  A split takes place when the products covered by one subheading are divided into at least two 
new or reused subheadings; this can be seen as a one -to-many relationship. In the example below, 
HS 2017 subheadings 0805.21, 0805.22 and 0805.29 are d erived from HS  2012 subheading 
0805.20  which was split to differentiate between mandarins  and clementines ; the HS  2012 code is 
deleted as a subheading and, in this case, becomes an explanatory entry (header) in HS 20 17. 
Table 2: Example of a split  
2017 version 2012 version  Remarks in WCO's correlation table  
0805.21  ex0805.20  Creation of new subheadings 0805.21 and 0805.22 to provide separately for 
mandarins (including tangerines and satsumas) and clementines, 
respectively.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  0805.22  ex0805.20  
0805.29  ex0805.20  
 
HS 20 17 Product description   HS 20 12 Product description  
0805 Citrus fruit, fresh or dried .  0805 Citrus fruit, fresh or dried.  
0805.10  - Oranges   0805.10  - Oranges  
 - Mandarins (including 
tangerines and satsumas); 
clementines, wilkings and 
similar citrus hybrids   0805.20  - Mandarins (including 
tangerines and satsumas); 
clementines, wilkings and similar 
citrus hybrids  
0805.21  -- Mandarins  (including 
tangerines and satsumas)     
0805.22  -- Clementines     
0805.29  -- Other     
0805.40  - Grapefruit , including pomelos   0805.40  - Grapefruit, including pomelos  
0805.50  - Lemons ( Citrus limon, Citrus 
limonum ) and limes ( Citrus  
aurantifolia, Citrus latifolia )  0805.50  - Lemons (Citrus limon, Citrus 
limonum) and limes (Citrus 
aurantifolia, Citrus latifolia)  
0805.90  - Other   0805.90  - Other  
 
1.9.  Note that part of (ex) HS 20 12 subheading 0805.20  is assigned to HS 20 17 
subheading  0805.21  (mandarins ) and the remaining part (ex) is retained in code s 0805.22 and 
0805.29  in the 20 17 version  of the HS . To make it clear that only "part of" a subheading is assigned 
to another subheading, the HS 20 12 subheading is prefixed by "ex"  in the WCO correlation table . 
Although HS  2017 subheading  0805.21  originates from only one HS 20 12 subheading, this is not a 
one-to-one relationship since the corresponding HS 20 12 subheading is split into more than one 
HS 2017 subheading.  
1.3  Merger  
1.10.   Mergers usually result from simplifications where the distinction of products is no longer 
maintained in the new nomenclature; in general, this is due to the low volume of trade in one or 
more of the concerned subheadings. Since several subheadings are merged into  one, it may be seen 
as a many -to-one relationship.  
Table 3: Example of a merge  
2017 version  2012 version  Remarks in WCO's correlation table  
3705.00  3705.10  Subheadings 3705.10 and 3705.90 have been deleted because of the low 
volume of trade.   3705.90  
 
HS 20 17 Product description   HS 20 12 Product description  
3705.00  Photographic plates and film, 
exposed and developed, other 
than cinematographic film   3705 Photographic plates and film, 
exposed and developed, other 
than cinematographic film.  
  3705.10  - For offset reproduction  
  3705.90  - Other  G/MA/366  
 
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  1.4  Complex cases  
1.11.   A complex case is a many -to-many relationship where both splitting and merging of whole or 
part of different HS  2012 subheadings into several HS 20 17 subheadings occur at the same time.  
Table 4:  Example of a complex case  
2017 version  2012 version  Remarks in WCO's correlation table  
2930.60  
 ex2930.90  Creation of new subheadings 2930.60 and 2930.70 to provide separately for 
2-(N,N-Diethylamino)  ethanethiol and Bis(2 - hydroxyethyl)  sulfide 
(thiodig lycol (INN)), to facilitate the collection and comparison of data on the 
international movement of substances controlled under the Chemical Weapons 
Convention.  
 
At the same time, creation of new subheading 2930.80 to cover Aldicarb 
(ISO), Captafol (ISO) and Methamidophos (ISO), to facilitate the monitoring 
and control of these products under the Rotterdam Convention on the Prior 
Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides 
in International Trade. This results in the deletion o f subheading 2930.50 and 
transfer of these products to new subheading 2930.80.  2930.70  
 ex2930.90  
2930.80  2930.50  
ex2930.90  
 
2930.90  
  
ex2930.90  
 
HS 20 17 Product description   HS 20 12 Product description  
2930 Organo -sulphur compounds.   2930 Organo -sulphur compounds.  
2930.20 - Thiocarbamates and 
dithiocarbamates   2930.20 - Thiocarbamates and 
dithiocarbamates  
2930.30 - Thiuram mono -, di- or 
tetrasulphides   2930.30 - Thiuram mono -, di- or 
tetrasulphides  
2930.40 - Methionine   2930.40 - Methionine  
2930.60 - 2-(N,N-
Diethylamino)ethanethiol     
2930.70 - Bis(2-hydroxyethyl)sulfide 
(thiodiglycol (INN))     
2930.80 - Aldicarb (ISO), captafol (ISO) 
and methamidophos (ISO)   2930.50 - Captafol (ISO) and 
methamidophos (ISO)  
2930.90 - Other   2930.90 - Other  
 
1.12.   In this case, HS 20 12 subheading 2930.90  is split into four HS 20 17 subheadings and at the 
same time, both 2930.50  and part of 2930.90  are merged into HS 20 17 subheading 2930.80 . 
2  INTRODUCING HS 20 17 CHANGES IN WTO SCHE DULES  
2.1.  When introducing HS changes into WTO schedules of concessions, paragraph 4 of the HS  2017 
Decision provides the guiding principle to be observed in the transposition exercise: to the extent 
possible, the existing concessions (e.g. bound duties, ODCs, INRs, etc. ) should be maintained 
unchanged. In other words, the scope of the concessions should remain unaltered in both versions 
of the nomenclature. Any ambiguity in the scope that could result from the introduction of an HS 
amendment should normally be addressed through the introduction of (new) national tariff line 
breakouts based on the previous version of the HS.  
2.2.  The types of changes discussed in section 1 above constitute a framework that facilitates the 
tracking of modifications from HS 20 12 into HS 20 17 and facilitate the understanding of the 
explanations by the WCO. One way of starting the transposition exercise is to look first at the 
HS 2012 subheading and then focus on the relevant HS 20 17 subheading(s) where the specific 
product should be allocated. An a lternative approach is to start with the HS 20 17 subheading and 
then search for the relevant HS 20 12 subheading(s) that they originate from.  
2.3.  In case a Mem ber has a ceiling binding of 20% for agricultural products and 10 % for 
non-agricultural product, the transposition of the Member's  commitments would be relatively 
straight forward. It would only be necessary to classify the HS 20 17 subheadings in agricultural and 
non-agricultural products and then reflect the concessions accordin g to these two sectors. It would 
not be necessary to have a detailed description of where an HS 20 12 subheading goes in the 20 17 
nomenclature.  G/MA/366  
 
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  2.4.  In the approach proposed by the Secretariat, the transposition of Members'  commitments 
starts with the standard H S 2017 nomenclature, which is then linked to the corresponding national 
tariff lines in HS 20 12 via the WCO's 6 -digit correlation table. The specific concessions are identified 
and, where relevant, breakouts are created whenever the concessions within a pa rticular subheading 
are different. A correlation table describing how the HS 20 17 tariff lines are linked to the national 
HS 20 12 lines is also produced for transparency.  
2.5.  Case 1 : In the example below, HS 20 17 subheading 0805.21  originates from HS 20 12 
subheading  0805.20  (see Table 2 above), which is broken down into five national tariff lines.  These 
five national tariff lines are called "candidate lines". In the WCO correlation table, the HS  2012 
subheading is prefixed with an "ex" to indicate that HS 20 17 subheading 0805.21  originates from 
only part of the products covered by HS 20 12 subheading 0805.20 . To identify which of the five 
national tariff lines should be assigned to the HS 20 17 subheading, a comparison of the product 
scope in both versions of the  HS needs to be undertaken on  a case -by-case basis; i.e. a manual 
correlation – as opposed to automatic – has to be carried out.  
Case 1.a: All candidate lines with identical level of commitments  
HS 20 17 Product description  HS 20 12 Product description  Duty INR 
0805 Citrus fruit, fresh or dried.  0805 Citrus fruit, fresh or dried.    
0805.10  - Oranges  0805.10  - Oranges    
 - Mandarins; clementines, 
wilkings and similar citrus 
hybrids  0805.20  - Mandarins;  
  clementines, wilkings and 
similar citrus hybrids    
0805.21  -- Mandarins  0805.201  -- Mandarines    
  0805.201 1 --- Satsumas   5 A 
  0805.20 19 --- Other  5 A 
0805.22  -- Clementines  0805.20 20 -- Clementines   5 A 
0805.29  -- Other  0805.2030  -- Wilkings  5 A 
  0805.2090  -- Other  5 A 
 
2.6.  The comparison of product descriptions in both versions shows that HS 20 17 
subheading  0805.21  originates from two national tariff lines ( 0805.2011 and 0805.2019 ), which 
means that the remaining three candidate line s should be discarded .5 However, in this specific 
situation,  the commitments contained on each of the national tariff lines are identical for all five 
candidate lines. Consequently, whether only two or all candidate lines are retained, the duty level 
that would correspond for HS 20 17 subheading 0805.21  is 5%  with a n INR for Member "A". Hence, 
whenever the concessions are identical for all candidate lines the exact identification of national tariff 
lines that have to be retained is not necessary and the transposition can be done through an 
automatic program without r ecurring to a manual transposition. The corresponding correlation that 
will be created by the program, which is used for tracking purposes, may not be entirely correct for 
the precise allocation of products between both nomenclatures, but this will have no  impact on the 
Member's commitments in the new version of the HS. This is similar to the ceiling binding mentioned 
in 2.3 above; it was not necessary to know what are the exact changes affecting a subheading as 
far as one could  classify the product as agri cultural or non -agricultural.  
Case 1.b: All candidate lines with identical level of c ommitments, transposition to 
HS 2017 
HS 20 17  Duty INR HS 20 12  Duty INR 
    0805 Citrus fruit, fresh or dried.    
    0805.10  - Oranges    
0805.21  -- Mandarins 
(including 
tangerines and 
satsumas)  5 A 0805.20  - Mandarins;  
  clementines, wilkings and 
similar citrus hybrids    
  0805.201  -- Mandarines  5 A 
   0805.201 1 --- Satsumas   5 A 
    0805.20 19 --- Other  5 A 
    0805.2020  -- Clementines  5 A 
    0805.2030  -- Wilkings  5 A 
    0805.2090  -- Other  5 A 
 
                                                
5 It may also happen that only parts of national tariff lines are relevant for the new HS 201 7 
subheading.  G/MA/366  
 
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  2.7.  The situation is different when the concessions for the candidate lines within a subheading are 
different; candidate lines for deletion have to be identified and breakouts in HS 20 17 have to be 
created to reflect the different levels of such concessions.  
Case 1.c: Candidate lines with different level of commitments  
HS 20 17  Duty INR HS 20 12  Duty INR 
    0805 Citrus fruit, fresh or 
dried.    
    0805.10  - Oranges    
0805. 21 -- Mandarins 
(including 
tangerines and 
satsumas)    0805.20 1 -- Mandarins    
0805. 2110 --- Satsumas  4 A 0805.201 1 --- Satsumas   4 A 
0805.2190  --- Other  3 B 0805.20 19 --- Other  3 B 
    0805.2020  -- Clementines  5 B 
    0805.2030  -- Wilkings  3 C 
    0805.2090  -- Other  5 A 
        
 
Case 2 : The case of a one -to-one relationship was introduced in Table 1. A n HS 20 12 subheading 
was entirely transferred to a single HS 20 17 subheading and the latter originates from only one 
HS 2012 subheading. This means that there is no change in the product scope for these subheadings 
and a simple renumbering of the HS code is done. This change can be introduced in a schedule of 
concessions by substituting the HS 20 12 code with the new HS 20 17 subheading code. If there are 
national breakouts under the affected subheadings, the first six digits of the national codes are 
replaced.  
 
Case 2: One -to-one relationship  
HS 20 17 Product description  Duty INR HS 20 12 Product description  Duty INR 
2939. 71 - - Cocaine, ecgonine, 
levometamfetamine, metamfetamine 
(INN), metamfetamine racemate; 
salts, esters and other derivatives 
thereof  2939. 91 - - Cocaine, ecgonine, 
levometamfetamine, metamfetamine 
(INN), metamfetamine racemate; salts, 
esters and other derivative s thereof  
2939. 7110 --- Concentrates of 
poppy straw  4 A 2939. 9110 --- Concentrates of 
poppy straw  4 A 
2939. 7120 --- Codeine & its salts  5 A 2939. 9120 --- Codeine & its salts  5 A 
2939. 7130 --- Morphine & its salts  0 B 2939. 9130 --- Morphine & its salts  0 B 
2939. 7190 --- Other  5 C 2939. 9190 --- Other  5 C 
 
Case 3 : In this case multiple HS 20 12 subheadings are entirely merged into a single HS 20 17 
subheading (none of the HS 20 12 are prefixed), i.e. all the products covered by the HS 20 12 
subheadings are fully transferred to one, and only one, HS 20 17 subheading.  
 
2.8.  The example below shows that two HS 20 12 subheadings are completely transferred to a single 
HS 20 17 subheading 3705.00  where they need to be recorded in terms of HS 20 17 codes (see 
Table  3 for the 6 -digit correlation). National headers (7 -digit codes) corresponding to each one of 
the HS  2012 subheading are first introduced under the HS 20 17 subheading and the national tariff 
lines are listed under each national header. Th us, there is no need to create national breakouts by 
comparing product scope in each version of the HS.  
  G/MA/366  
 
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  Case 3.a: The entirety of several HS 20 12 subheadings  are transferred to a single HS  2017 
subheading  
HS20 17 Product description  HS 20 12  Duty INR 
3705 Photographic plates and film, 
exposed and developed, other 
than cinematographic film.  3705 Photographic plates and film, 
exposed and developed, other 
than cinematographic film.    
      
3705.00  Photographic plates and film, 
exposed and developed, other 
than cinematographic film  3705.10  - For offset reproduction    
 3705.1010  -- Plates  5 A 
 3705.1090  -- Other  0 B 
  3705.90  - Other    
  3705.9010  - - X-ray films  4 C 
  3705.9090  - - Other  5 B 
 
Case 3.b: The entirety of several HS 20 12 subheadings are  transferred to a single HS  2017 
subheading, transposition to HS 20 17 
HS20 17 Product description  Duty INR HS 20 12 Duty INR 
3705.00  Photographic plates and film, exposed and 
developed, other than cinematographic film       
       
3705.001  - - For offset reproduction    3705.10    
3705.001 1 - - - Plates  5 A 3705.1010  5 A 
3705.001 9 - - - Other  0 B 3705.1090  0 B 
3705.009  -- Other       
3705.009 1 - - - X-ray films  4 C 3705.9010  4 C 
3705.009 9 - - - Other  5 B 3705.9090  5 B 
 
Case 4 : A slight variation of case 3 where automatic transposition could also be used is when the 
concessions are identical at the level of each of the HS 20 12 subheadings, and one or more of the 
HS 20 12 subheadings are prefixed with "ex". Consider HS 20 17 subheading 0301.93  which originates 
from a full HS 20 12 subheading ( 0301.93 ) and part of 0301.99 . 
 
Case 4.a: Identical level of commitments for each of the HS  2012 subheadings  
2017 version  2012 version  Remarks in WCO's correlation table  
0301.93  0301.93  
ex0301.99  Expansion of the scope of subheading 0301.93 for carp to include other 
main species, as for example catla (Catla catla) and roho labeo (Labeo 
rohita).  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
 
HS20 17 Product description  HS 20 12 Product description  Duty INR 
0301.93  - - - Carp (Cyprinus spp., 
Carassius spp., 
Ctenopharyngodon idellus, 
Hypophthalmichthys spp., 
Cirrhinus spp., Mylopharyngodon  
piceus, Catla catla, Labeo 
spp., Osteochilus hasselti, 
Leptobarbus hoeveni, 
Megalobrama spp.)  0301.93  - - Carp (Cyprinus carpio, 
Carassius carassius, 
Ctenopharyngodon  idellus, 
Hypophthalmichthys spp. , 
Cirrhinus spp.,  Mylopharyngodon 
piceus)    
 0301.9310  - - - Fry for fish culture  5 A 
 0301.9390  - - - Other  5 A 
 
0301.99  - - Other    
 0301.9910  - - - Freshwater fish  4 B 
  0301.9990  - - - Other  4 B 
 
2.9.  In the example above, HS 20 12 subheading 0301.93  consists of 2 national tariff lines. To reflect 
the level of commitment in HS 20 17, the national tariff line(s) where species such as "Catla catla, 
Labeo spp.,  Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp . " are classified within 
HS 2012 0301.99  has (have) to be identified. HS  2012 Subheading 0301.99  is prefixed in the 
correlation table and only part of this subheading should be transferred to HS  2017 subheading 
0301.93 . The commitments are identical within each HS 2012 subheading, which means that an G/MA/366  
 
- 9 - 
 
  analysis of the product scope in HS  2012 is not necessary to correctl y reflect the concessions in 
HS 2017 as shown in the table below.  
Case 4.b: Identical level of concessions for each of the HS 20 12 subheadings, 
transposition to HS  2017 
HS 2017 Product description  Duty INR HS 20 12 Duty INR 
0301.93  Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon 
idellus,Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp.,  
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.)     
0301.9310  - - - Catla catla, Labeo spp.,  Osteochilus  
hasselti, Leptobarbus hoeveni, 
Megalobrama spp . 4 B 0301.99    
   0301.9910  4 B 
   0301.9990  4 B 
0301.9390  - - - Other  5 A 0301.93    
    0301.9310  5 A 
    0301.93 90 5 A 
 
2.10.   The correlation table that traces the transfer of products from HS 20 12 into HS 20 17 needs 
to identify all the national tariff lines in HS 20 12 that are possibly concerned. Whether or not all 
candidate lines are retained will not affect the level of concessions when t hey are expressed in 
HS 2017. 
 
3  METHODOLOGY FOR PROCESSING  HS 20 17 CHANGES  
3.1.  Paragraph 9 of the HS 20 17 Decision mandates the Secretariat to review the submissions 
prepared by Members. This review will follow a factual report6 which will include observations on the 
application of the transposition procedure/methodology. This report will first be submitted t o the 
Members concerned for comments with a view to reaching a common understanding. Any 
outstanding issue that cannot be resolved will be attached to the "Draft HS 20 17 file" and will be 
circulated for multilateral review.  
3.2.  As provided in paragraph 3 of th e HS 20 17 Decision, the Secretariat's work shall be based on 
each Member's latest schedule, as reflected in the Consolidated Tariff Schedule ( CTS). If tariff lines 
affected by changes in the HS  2017 nomenclature have not yet been certified in the HS 20 12 
nomenclature, then the "draft HS 20 12 files", which have been approved by all other Members in 
the multilateral review of the HS 20 12 transposition, shall be used as the basis for those tariff lines.  
3.3.  The methodology employed by the Secretariat is based on t he guiding principle for the 
transpositions according to which the overall product coverage will not be altered by any HS 
amendments. Products removed from one subheading have to be reallocated to another 
subheading(s). Therefore, no matter how the HS subh eadings are affected by the change in HS 
versions, each subheading in the new nomenclature must be composed of one or more subheadings 
or parts of these subheadings from the old nomenclature.  
3.4.  Based on this principle and the experience gained in the previou s three  transposition exercises, 
a uniform processing methodology has been  developed. It includes some semi -automatic procedures 
in order  to standardize and simplify the transposition process. Like in the HS 2002 , HS 2007  and 
HS 2012 transposition exercise s, the following three -step procedure will be used by the WTO 
Secretariat:  
(1) All the HS 20 17 subheadings that  are related to structural  changes will be identified. For each 
of these HS 20 17 subheadings, all corresponding HS 20 12 subheadings and their related  
national tariff lines will be identified in the CTS Concession table and allocated to their 
respective HS 20 17 subheadings . The result of this step will be a table listing  all HS  2017 
subheadings and the corresponding HS 20 12 national tariff lines that could potentially be 
reallocated under these HS 20 17 subheadings. A pair of HS 20 17 and HS  2012 subheadings 
should be the same as that in the WCO standard correlation tables. One pair may correspond 
                                                
6 See Section 7. G/MA/366  
 
- 10 - 
 
  to more than one national tariff line. And one national t ariff line may correspond to more than 
one pair of HS six-digit correlations or HS 20 17 subheadings. All tariff lines corresponding to 
an HS 20 17 subheading are calle d "candidate lines" for this HS  2017 subheading.  
 
(2) A computer program will evaluate all ca ndidate lines for each HS 20 17 subheading to 
determine whether they could be simplified by, for example, collapsing them in a single 
subheading. Specifically, if all candidate lines correspond ing to an HS 20 17 subheading have 
identical concessions (if they  present the same core parts of the concessions, e.g. bound duty, 
INRs, ODCs, SSG, etc.  see case 1 ), these candidate lines could be simplified by collapsing 
them into one HS 20 17 line. As it is no longer necessary to distinguish between those 
candidate lin es with identical concessions, the different "origins" of these candidate lines could 
be ignored to simplify the outcome. The HS 20 17 subheading code and description would 
become the new tariff line code and description.7 
 
(3) When the concessions of candidate  lines do not fit in any of t he four cases listed in Section  2 
above, these HS 20 17 subheadings and candidate lines will be put aside for manual 
transposition. These candidate lines will then be examined on a case -by-case basis to 
determine whether they sh ould be retained for this HS 20 17 subheading or should be removed 
from this HS 20 17 subheading. Since one HS 20 12 subheading can be split into more than 
one HS 20 17 subheading, a national tariff line under this HS 20 12 subheading could, in theory, 
be assig ned to each corresponding HS 20 17 subheading as a candidate line. Depending on 
the product coverage of this national tariff line, it may be retained o r dropped for a specific 
HS 20 17 subheading, but it should appear under at least one HS  2017 subheading. F or all 
candidate lines that are kept, tariff line codes and descriptions may need to be re -defined 
based on the national product descriptions. These new codes and descriptions become part of 
the new CTS in HS 20 17 and the p airs of tariff line codes in HS  2012 and HS 20 17 are recorded 
in the correlation table.  
 
3.5.  Although a large number of lines could be automatically transposed through a computer 
program, and this process will significantly reduce the workload and help focus resources on the 
manual work, it s hould be noted that the manual work involved would still be extensive and will 
require considerable resources from the WTO Secretariat.  
3.6.  The following chart illustrates how this process is applied for processing two HS changes of a 
mock schedule with four national tariff lines. The first change related to subheading 3705.00  is 
processed automatically since the two national tariff lines have the same duties. The second change 
on subheadings 0805.21, 0805.22  and 0805.29  involves different duties for candidate  lines. It has 
to be processed manually  to take into account the national descriptions and duty rates . 
  
                                                
7 Zeros ("0"s) may be padded to the subheading to have  the same length as other national tariff line 
codes.  G/MA/366  
 
- 11 - 
 
  Figure 1: Example of transposition procedures  
WCO Correlation Table   Schedule of concessions in HS 20 12  
HS 20 17 HS 20 12  TL Code in HS 20 12 Description  Duty 
3705.00  3705.10   3705.1000  National 
Description A  50% 
  3705.90   3705.9000  National 
Description B  50% 
HS 20 17 HS 20 12  TL Code in HS 20 12 Description  Duty 
0805.21  ex0805.20  
 0805.2010  National 
Description C  10% 
0805.22  ex0805.20      
0805.29  ex0805.20   0805.2090  National 
Description D  20% 
 
   Step 1  
 
 
Candidate lines for HS 20 17 subheadings   New Schedule in HS 20 17 
HS 20 17 HS 20 17 HS 
2012 HS 20 12 Product 
Description         TL code in 
HS 20 17 Product 
Description    
3705.00  Standard 
Description 1  3705.10  3705.1000  National 
Description A  50% Step 2  3705.00  Standard 
Description 1  50% 
3705.00  Standard 
Description 1  3705.90  3705.9000  National 
Description B  50% Collapse        
              
0805.21* Standard 
Description 2  0805.20  0805.2010  National 
Description C  10%     
0805.21  Standard 
Description 2  0805.20  0805.2090  National 
Description D  20%  0805.2 100 Standard 
Description 2  20% 
0805.22  Standard 
Description 3  0805.20  0805.2010  National 
Description C  10% Step 3  0805.2210  National 
Description 1 10% 
0805.22  Standard 
Description 3  0805.20  0805.2090  National 
Description D  20% Manual  0805.2290  National 
Description 2 20% 
0805.2 9 Standard 
Description 4 0805.20  0805.2010  National 
Description C  10%  0805.2910  National 
Description 3 10% 
0805.2 9 Standard 
Description 4 0805.20  0805.2090  National 
Description D  20%  0805.2990  National 
Description 4 20% 
* It is assumed that as a candidate, HS 2012 national tariff line 0805.2010 is not relevant to HS  2017 
 subheading 0805.21. Therefore,  it was dropped for 0805.21, but retained for 0805.22 and 0805.29.  
 
4  THE NEED FOR SIMPLIF ICATION  
4.1.  The general aim of the HS amendments is to better align the international classification 
standard to the changing requirements of the international trading system, keeping it simple, 
relevant  and comprehensible. This sometimes requires substantial regroupings of parts of headings 
or subheadings to other or newly defined subheadings. Reflecting such changes in the WTO 
schedules of concessions is often difficul t due to the large number of "legal legacies" that need to 
be preserved in order to retain unaltered the different concessions. From the WTO perspective, one 
of the main reasons for transposing Members' Schedules of concessions is to allow for a comparison  
of the bound duties reflected in the Schedules of concessions vis-à-vis the applied duties (i.e. to 
ensure that concessions are not being breached).  
4.2.  The "HS 20 07 transposition methodology "8 highlighted the need for simplification of a limited 
number of ca ses, based on the experience gained in the HS 2002 transposition exercise. Indeed, 
the Secretariat had previously dedicated a substantial amount of manual work on a handful of 
subheadings with complex coding structure and very complicated technical descrip tions. While the 
"2002 methodology"9 was technically correct, a disproportionately large amount of resources were 
required and had the disadvantage of resulting in a complicated nomenclature structure that was 
very difficult to align to the nomenclature of  the applied tariff used by Members in practice. In 
                                                
8 G/MA/283, Transposition of Members' CTS files to the HS 2007 nomenclature, notes on methodology", 
approved  on 26 April 2012.  
9 WT/L/605.  G/MA/366  
 
- 12 - 
 
  addition, some of the theoretical breakdowns might be virtually empty, with no traded products 
actually being classified under them.  
4.3.  While the previous transposition procedures have stressed the principle  of not affecting the 
scope of the concessions to the extent possible, they have also acknowledged the practical 
importance of achieving some degree of simplification in case of complex cases. Several  
simplification methods were provided for in the earlier  HS transpositions procedure s in respect of 
the bound duties10, and are described in paragraph 5 of Annex  2 of the HS 20 17 decision . For 
instance, when two tariff lines with different duties were combined, the duty corresponding to the 
tariff line with majo rity trade, or the simple or trade weighted average could be assigned as a single 
duty to a new tariff line, which otherwise would need to be split in two in correspondence with the 
two different duties.11 
4.4.  Although the decision does not mention methodologie s that could be used to deal with other 
types of simplifications, similar practical steps could be taken to simplify the transposition work when 
the same bound duty is involved.  
5  PROPOSED STEPS TO SI MPLIFY THE HS 20 17 TRANSPOSITION  
5.1.  In light of the previous section and the lessons learned from the former transposition exercises, 
the Secretariat proposes to maintain the practical solutions that aim at keeping the structure of 
Members' Schedules of concessions simple, while preserving their rights and obligatio ns. The use of 
any of these methods, which have already been formally approved by the Committee, will be duly 
flagged and noted in the transposition files for transparency.  
5.1  INRs and legal instruments  
5.2.  The HS 2002 transposition took into account all INRs (pr esent and earlier) and the reference 
to the legal instruments (present and first). When two HS subheadings were merged and the tariff 
lines under them had different INRs or instruments, new breakouts were created to embody the 
different INRs or instruments , even though all other elements of the concessions, e.g. bound duties 
and ODCs, were exactly the same. For example:  
  
                                                
10 BISD 30S/17, WT/L/407.  
11 This has proven difficult to implement in cases where: 1) non -ad valorem duties are involved and no 
ad valorem  equivalents are available; 2) only part of a tariff line is transferred and trade statistics are only 
available at a more aggregated level – it is not possible to determine which component has the majority of 
trade or to calculate weighted averages. In ad dition, since individual Members can use these measures 
differently, the application of one method and not the other may cause opposition when other Members' 
interests are i mpaired  and the transposition process may be blocked.  G/MA/366  
 
- 13 - 
 
  2017 version  2012 version  Remarks in WCO's correlation table  
3808.59  ex3808.50  
ex3808.91  
ex3808.92  
ex3808.93  
ex3808.94  
ex3808.99  Expansion of the scope of subheading 3808.5 to cover the products listed in 
Subheading Note 1 to Chapter 38, facilitating the monitoring and control of 
the products consequential to the Rotterdam Convention.  
 
At the same time, subheading 3808.50 has been s ubdivided to create new 
subheading 3808.52 for DDT (ISO) (clofenotane (INN)), in packings of a net 
weight content not exceeding 300 g.  
 
HS 2017 Product description  HS 20 12  Duty INR 
3808.5 9 - - Other  3808.5000  - Goods specified in Subheading Note 1 to 
this Chapter  0 B 
 3808.91  -- Insecticides    
 3808.9110  --- Containing inorganic substances  0 A 
 3808.9190  --- Other  0 B 
  3808.92  -- Fungicides    
  3808.9210  --- Maneb; zineb; mancozeb  0 A 
  3808.9290  --- Other  0 B 
  3808.93  -- Herbicides, …    
  3808.9310  --- Plant-growth regulators  0 A,B 
  3808.9390  --- Other  0 B 
  3808.94  -- Disinfectants    
  3808.9410  --- Based on quatermay ammonium salts  0  
  3808.9490  --- Other  0  
  3808.9900  -- Other  0 A 
 
5.3.  Although the duty for all tariff lines under HS 2017 subheading 3808.59 is zero, several 
breakouts would still have to be created just for purpose of differentiating the products 
corresponding to different INRs. Not only is it difficult to determine the appropriate descriptions for 
those breakouts, b ecause they relate to many chemical terminologies both at the level of the national 
tariff lines and in the chapter /subheading  notes, but they may also result in breakouts that have no 
relationship with the breakouts of Members' applied tariff line structu re. 
5.4.  Since INRs are normally attached to a duty level, it could be reasonable to simplify those entries 
of INRs that relate to the same duty, keeping just one entry. The Secretariat has previously adopted 
an approach that avoids the creation of new breakouts so lely for differentiating INRs (present and 
earlier) and legal instruments (present and first) in the last two transposition exercises . The 
"candidate  lines" with the same duty but different INRs were collapsed into one tariff line. For 
Members holding INRs  for only part of the tariff line, an ex -out was added in front of Member  codes. 
In the case of the above subheading the tariff line would read as shown in Table 5 below.  
Table 5: Example of different INRs  
HS Code  Description  Bound Duty  Present INR Text  
3808.5 900 - - Other  0 exA, exB  
 
5.5.  Similarly, the "candidate lines" with the same duty but different present or earlier instruments 
will also be collapsed into one tariff line. Any document symbol related to this tariff line, fully or 
partially, will be listed together in the instrument fields.  
5.2  Take into consideration Members' transpositions in their applied tariffs  
5.6.  For the tariff lines that were affected by HS 20 17 changes, assuming data availability and to 
the extent that this helps in resolving complex  correlations, the Secretariat will take into 
consideration the transpositions that have been done by Members in their applied tariffs. This would 
be particularly useful in the case of correlations which are not clearly defined by the WCO .12 If the 
Secretar iat determines that a Member took a simplified approach in the transposition of that 
Member's applied tariffs, the Secretariat would try to adopt the same approach as long as it would 
be in line with the guiding principles of the transposition. Similarly, for Members belonging to a 
customs union or using the same nomenclature, the Secretariat will endeavour to treat their 
                                                
12 E.g. HS 201 7 Subheading 2939.80 in table 1 (applicable subheadings such as  subheadings of 
headings 29.33 and 29.34) . G/MA/366  
 
- 14 - 
 
  transpositions in a similar manner. However, tariff lines that have not been affected by HS 20 17 
changes will not be aligned to the appli ed tariff by the Secretariat.  
5.3  Simplified correlations  
5.7.  The WCO correlation table circulated in document G/MA/W/ 12213 is the main basis for the 
Secretariat's work. A simplified correlation table could reduce the manual work involved and will 
ensure consistenc y in the treatment of files that the Secretariat will process. Based on an analysis 
of HS 20 17 changes, the Secretariat proposes the simplification of some correlations as discussed 
below and flagged in the Annex. If a Member intends to make use of the sta ndard correlation table 
or take other approaches, it would need to inform the Secretariat.  
(a) Simplifying the changes of subheadings deleted due to low volume of trade  
 
 The HS 20 17 amendments removed headings with annual World Trade below a US$100 million  
threshold and subheadings with annual trade below US$50 million,  unless these need to be 
maintained for other  reasons, such as environmental or social concerns. In order to ensure a 
correct classification of the products originally falling under th e deleted subheadings, the WCO 
provides a correlation table to indicate where these products are reallocated.  
 
 In implementing these changes in their applied tariff, Members typically delete these headings 
and subheadings. The products originally classifi ed under the deleted subheadings will apply 
the duties of the new subheadings where they are reallocated.  
 
 In the HS 20 17 amendments , 4 HS 20 17 subheadings14 have been removed because the trade 
volume was below the above -mentioned threshold. For 2 subheadings (2848.00 and 8469.00) 
in the HS 20 17 transposition, the Secretariat proposes to apply the rate(s) previously applied 
to the tariff line(s) with the majority of trade if the low -trade subheadings (or parts thereof) 
can actually be considered to  be of marginal importance thus omitting the correlation for the 
low-trade subheadings15, unless the subheading that was deleted due to low trade appears in 
the nomenclature of the applied tariff. It should be noted that this approach is expressly 
provided for in the HS 20 17 Decision .16 
 
In the example below , the commitments on subheading 8469.00  in HS 20 17 will be discarded.  
 Simplification a: Low volume of trade  
2017 version  2012 version  Remarks in WCO's correlation table  
8472.90  8469.00  
8472.90  Deletion of heading 84.69 because of the low volume of trade entails 
the transfer of the products of this heading to subheading 8472.90.  
 
HS 20 17 Product description  Duty HS 20 12 Product description  Duty 
 
 
 
 
8472  
 
 
 
Other office machinery …   8469.0000  Typewriters other than 
printers of heading 
84.43; word -processing  
machines.  10 
8472.1000  - Duplicating machines   
8472.3000  - Machines for sorting …   
8472.9000  - Other  5 8472.9000  - Other  5 
 
However , this is not possible in the following case where both HS 20 12 subheadings are 
deleted and merged into a new Subheading in HS  2017: 
                                                
13 The WCO issued an Annex to the correlation table regarding HS 201 7 subheadings  in chapter 44 
(wood) ; these were included in G/MA/W/ 122 issued in April 2016 . A secon d corrigendum ( October 2016 ) 
relates to HS 2012 subheadings 4401.39 linked to HS 2017 subheadings 4401.3 9 and 4401.40  and was not 
reflected in G/MA/W/ 122. 
14 Compared to over 60 subheadings in the case of HS 2012 amendments.  
15 When the national applied nome nclature has been submitted to the Integrated Data Base, the 
Secretariat will verify [1] whether the deleted subheading appears in the nomenclature of the latest available 
HS 201 7 applied tariff and [2] whether the applied rate is higher than the bound com mitment of the 
subheading with a larger share of trade. If this is the case, then the simplification is not implemented.  
16 WT/L/ 995, Annex 2, Paragraph 5.  G/MA/366  
 
- 15 - 
 
   
2017 version  2012 version  Remarks in WCO's correlation table  
3705.00  3705.10  
3705.90  Subheadings 3705.10 and 3705.90 have been deleted because of the 
low volume of trade.  
 
(b) Simplifying selected complex changes  
 
 Complex changes account for most of the Secretariat's workload of the HS transposition. In 
order to precisely maintain minor differences among newly created breakouts, complicated 
structures and arcane descriptions have to be employed. Although these are t echnically 
correct, they may not be aligned to the national tariff, which can cause problems in the use 
of these schedules in the future.  
 
 Simplification 1 : In the HS 20 17 amendments, the scope of 0302.9  was expanded to include 
fish fins, heads, tails, maws and other edible fish offal. These products  were originally 
classified under forty different HS 20 12 subheadings and were transferred to one newly 
created  HS 2017 subheading : 0302.99. This change was introduced in response to a proposal 
by the Food an d Agricultural Organization (FAO) to enhance the monitoring of global food 
security . It might not be necessary to overcomplicate subheading HS 2017 0302.99 with new 
breakouts according to the type of fish the fins, heads, tails, maws or offal originate fro m.17 
In this particular case, it would seem appropriate to keep only one line and omit the details.  
 
 The key question for the transposition would be which duty should be recorded for this new 
tariff line in HS 20 17. In this case, the mode18 of the duties of  all the HS  2012 tariff lines could 
be used to arrive at the duty of the new subheading. Candidate lines that are not bound are 
discarded from the calculation of the mode .19 HS 20 17 subheading  0302.99  will be fully 
unbound only if all the candidate lines ar e unbound.  
 Simplification b.1: HS 20 17 subheading 0302.99  
2017 version  2012 version  Remarks in WCO's correlation table  
0302.99 ex030211, ex030213, ex030214, ex030219, 
ex030221, ex030222, ex030223, ex030224, 
ex030229, ex030231, ex030232, ex030233, 
ex030234, ex030235, ex030236, ex030239, 
ex030241, ex030242, ex030243, ex030244, 
ex030245, ex030246, ex030247, ex030251, 
ex030252, ex030253, ex030254, ex030255, 
ex030256, ex030259, ex030271, ex030272, 
ex030273, ex030274, ex030279, ex030281, 
ex030282, ex0302 83, ex030284, ex030285, 
ex030289  
 Expansion of the scope of subheading 
0302.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, subheading 0302.90 
has been subdivided to provide 
separately for fish fins, heads, tails,  
maws and other edible fish offal.  
 
Amendment adopted as a result of the 
FAO proposal to enhance the 
monitoring of the global food security.  
 
Simplification 2 : Like for the previous simplification, the scope of 0303. 9 was expanded to 
include fish fins, heads, tails, maws and other edible fish offal. This amendment relates to 
frozen fish (heading 0303) while the previous simplification was linked to fresh or chilled fish 
(heading 0302). In this case  too, the mode of the duties of all  the related HS 2012 tariff lines 
could be used to arrive at the duty of the new subheading  0303.99 . Candidate lines that are 
not bound are discarded from the calculation of the mode. HS 20 17 subheading  0303.99  will 
be fully unbound only if all the candidate lines are unbound.  
 
  
                                                
17 Note that a HS 2017 subheading was created to cover shark fins (0302.92).  
18 In the context of the H S 2007 transposition, the Secretariat suggested to use the duty rate with the 
most frequent occurrence (i.e. the mode) for special cases (c.f. JOB/MA/108). It was also the case for the 2012 
transposition (c.f. G/MA/330). The use of the mode instead of the arithmetic average was proposed to avoid 
creating new levels of duties, specifically for those countries operating with a limited number of duty levels.  
19 In case the percentage of unb ound candidate lines exceeds 60% , then a manual transposition will be 
carried out and no simplification will be done.  G/MA/366  
 
- 16 - 
 
  Simplification b.2: HS 2017 subheading 0303.99  
2017 version  2012 version  Remarks in WCO's correlation table  
0303.99 ex030311, ex030312, ex030313, ex030314, 
ex030319, ex030323, ex030324, ex030325, 
ex030326, ex030329, ex030331, ex030332, 
ex030333, ex030334, ex030339, ex030341, 
ex030342, ex030343, ex030344, ex030345, 
ex030346, ex030349, ex030351, ex030353, 
ex030354, ex030355, ex030356, ex030357, 
ex030363, ex030364, ex030365, ex0303 66, 
ex030367, ex030368, ex030369, ex030381, 
ex030382, ex030383, ex030384, ex030389  
 Expansion of the scope of subheading 
0303.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, subheading 0303.90 
has been subdivided to provide 
separately for fish fins, heads, tails, 
maws and other edible fish offal.  
 
Amendment adopted as a result of the 
FAO proposal to enhance the 
monitoring of the global food security.  
 
Simplification 3: Heading 9620 was created to group "monopods, bipods, tripods and similar 
articles" in the same heading/subheading, hence ensuring uniform application of the HS 
nomenclature across customs territories. This amendment could prove to be quite  complex  as 
far as the transposition of national commitments is concerned: not only is this change in HS 
version described by 16 pairs of HS 2017-HS 2012 correlation, but in addition  the new 
subheading originates from a  large and diverse range of chapters: chapter 39 (plas tics), 
44 (wood), 68 (stone, including graphite and carbon fibr es), 7 3 (iron and steel), 
76 (aluminium), 84 (machinery and mechanical appliances), 85 (electrical machinery), 
90 (optical, photographic, cinematographic, measuring instruments, etc.) and 92 (m usical 
instruments). 1 3 out the 16 HS 2012 subheadings are typical "residual" subheadings of the 
respective chapters, with product descriptions like "other", "parts and accessories" or 
"non-elsewhere specified". The scope of these subheadings  ending with " 9" or "90"  would 
depend on the preceding subheadings of the heading , hence it might not be straightforward  
to provide a clear product description in case a complex nomenclature is needed . 
 
It is proposed to retain only one tariff line for subheading HS  9620.00 and the duty rate should 
correspond to  the mode of the duties of all the related HS 2012 tariff lines.  Unbound tariff 
lines, if any, would be treated as in the case for simplifications 1 and 2.  
 Simplification b.3: HS 20 17 subheading 96 20.00 
2017 v ersion  2012 version  Remarks in WCO's correlation table  
9620.00  ex3926 90, ex4421 90, ex681510, 
ex7326 90, ex7616 99, ex8431 39, 
ex847330, ex8487 90, ex8522 90, 
ex8529 90, ex9005 90, ex9006 91, 
ex9007 91, ex9015 90, ex903300, 
ex9209 99 Creation of new heading 96.20 for  monopods, 
bipods, tripods and similar articles entails the 
transfer of these products currently classified in 
other headings of the Nomenclature to the new 
heading 96.20.  
 
Other issues related to the Secretariat 's transposition  
5.4  Correlations without clear  codes  
5.8.  The WCO correlation table does not establish a clear link between HS 2017 and HS 2012 
subheadings for two HS 2017 amendments.20 Some practical solutions aiming at simplifying the 
structure of WTO Members' Schedule of concessions, while preserving the ir rights and obligations 
have to be found. As far as possible, the Secretariat intends to apply clear and pragmatic solutions 
and to adopt a uniform  approach . The first HS 2017 subheading without clear correlation is 
subheading 2939.80.  
Simplification 4: In HS 2017, the scope of heading 29.39 was expanded; this heading now also 
includes alkaloids other than of vegetable origin. A new subheading (2939.80) was created to cover 
                                                
20 This situation is not new to HS amendments. For example, HS Contracting Parties were not able to 
reach consensus for  HS 2012 4102.20 or HS 2007 8486.10. There have also  been cases where there were 
correlations without clear codes like in the case of the HS 2007 deletion of Note 6 to Chapter 85 ("several 
headings applicable, in particular in Chapters 84, 85 and 90), HS 2002 subheading 3822.00 (HS 1996 applicable 
subheadin gs (other than those of chapter 28 or 29), such as subheadings of chapters 4, 13, 15, 17, 22, 25 to 
27, 30 to 41, 68, 69, 70, 71, 72, 73, 74, 75, 76 and 78 to 81).  G/MA/366  
 
- 17 - 
 
  all alkaloids of non -vegetal origin and these originate mainly from subheadings under headings 29.33 
and 29.34.  
 
HS 2017 Product description  HS 20 12 Product description  
2939 Alkaloids, natural or reproduced by 
synthesis, and their salts, ethers, 
esters and other derivatives.  2939 Vegetable  alkaloids, natural or 
reproduced by synthesis, and their salts, 
ethers, esters and other derivatives.  
29391  - Alkaloids of opium and their 
derivatives; salts thereof:  2939.1 - Alkaloids of opium and their derivatives; 
salts thereof:  
2939.20 - Alkaloids of cinchona and their 
derivatives; salts thereof  2939.20 - Alkaloids of cinchona and their 
derivatives; salts thereof  
2939.30 - Caffeine and its salts  2939.30 - Caffeine and its salts  
2939.4 - Ephedrines and their salts:  2939.4 - Ephedrines and their salts:  
2939.5 - Theophylline and aminophylline 
(theophylline -ethylenediamine) and 
their derivatives; salts thereof:  2939.5 - Theophylline and aminophylline 
(theophylline -ethylenediamine) and their 
derivatives; salts thereof:  
2939.6 - Alkaloids of rye ergot and their 
derivatives; salts thereof:  2939.6 - Alkaloids of rye ergot and their 
derivatives; salts thereo f: 
2939.7 - Other, of vegetal origin:  2939.9 - Other:  
2939.71 - - Cocaine, ecgonine, 
levometamfetamine, metamfetamine 
(INN), metamfetamine racemate; 
salts, esters and other derivatives 
thereof  2939.91 -- Cocaine, ecgonine, 
levometamfetamine, metamfetamine 
(INN), metamfetamine racemate; salts, 
esters and other derivatives thereof  
2939.79 - - Other  
 2939.99 -- Other  
2939.80 - Other    
 
It is proposed to retain only one tariff line for subheading HS2939.80 and the duty rate should 
correspond to  the mode of the duties under the 27 HS 2012 subheadings listed under headings  2933 
and 2934. Unbound  tariff lines, if any, would be treated as in the ca se for simplifications 1, 2 and 3.  
Simplification c.1: HS 20 17 subheading 2939.80  
2017 version  2012 version  Remarks in WCO's correlation table  
2939.80  Applicable subheadings, such as 
subheadings of headings 29.33 
and 29.34  
 
Note that subheadings under 
29.33 and 29.34 are:  
293311, 293319, 293321, 293329, 
293331, 293332, 293333, 293339, 
293341, 293349, 293352, 293353, 
293354, 293355, 293359, 293361, 
293369, 293371, 293372, 293379, 
293391, 293399  
 
293410, 293420, 293430, 293491, 
293499  Expansion of the sco pe of heading 29.39 to 
include other alkaloids obtained, for example, 
from animal origin.  
 
At the same time, subheadings 2939.91 and 
2939. 99 have been renumbered for the creation 
of a new subheading 2939.80 for "Other". The 
new subheading 2939.80 covers all the alkaloids 
of non -vegetal origin.  
 
Expansion of the scope of heading 29.39 entails 
the transfer of certain products currently covered 
by other headings of the Nomenclature ( for 
example , heading 29.33, heading 29.34) to the 
new subheading 2939.80.  
 
Simplification 5: The second case without a clear correlation relates to the HS 2017 heading 8542 
whose product scope was expanded to include multi-component integrated circuits (MCOs). The 
chapter notes now contain the definition of MCOs.  
 
  G/MA/366  
 
- 18 - 
 
  Simplification c.1: HS 20 17 heading 8542  
2017 version  2012 version  Remarks in WCO's correlation table  
8542.31  
 
 
 
8542.32  
 
 
 
8542.33  
 8542.31  
Applicable subheadings, in 
particular  in Chapters 84, 85, 90, 
93 and 95  
 
8542.32  
Applicable subheadings, in 
particular  in Chapters 84, 85, 90, 
93 and 95  
 Expansion of the scope of heading 85.42 to include 
multi- component integrated circuits (MCOs).  
These  MCOs have been defined in new Note 9 (b) 
(iv) to Chapter 85.  
 
Expansion of the scope of heading 85.42 entails 
the possible transfer  of certain products currently 
covered by other headings of the Nomenclature ( in 
particular, but not limited to , headings 84 .22, 
8542.39  8542.33  
Applicable subheadings, in 
particular  in Chapter 85  
 
8542.39  
Applicable subheadings, in 
particular  in Chapters 84, 85, 90, 
93 and 95  84.31, 84.43, 84.50, 84.66, 84.73, 84.76, 85.04, 
85.17, 85.18, 85.22, 85.29, 85.30, 85.31, 85.35, 
85.36, 85.37, 85.38, 85.43, 85.48, 90.25, 90.26, 
90.30, 90.31, 90.32, 90.33, 93.05, 93.06 and 
95.04) to subheading 8542.31, 8542.32, 8542.33 
or 8542.39.  
 
There is no change in the structure of the HS in terms of subheadings , but the chapter notes are 
amended to enlarge the scope of the coverage of these subheadings . The remarks to the WCO 
correlation table mentions the "possible transfer of certain products" and uses terms such as "in 
particular, but not limited to". It there fore appears that it would be quite difficult to derive a  specific 
correlation, even a simplified one.  
 
HS 2017 Product description  HS 2012  Product description  
8542 Electronic integrated circuits.  8542 Electronic integrated circuits.  
8542.3 - Electronic integrated circuits:  8542.3 - Electronic integrated circuits:  
8542.31 - - Processors and controllers, whether 
or not combined with memories, 
converters, logic circuits, amplifiers, 
clock and timing circuits, or other 
circuits  8542.31 -- Processors and controllers, whether or 
not combined with memories, converters, 
logic circuits, amplifiers, clock and timing 
circuits, or other circuits  
8542.32 - - Memories  8542.32 -- Memories  
8542.33 - - Amplifiers  8542.33 -- Amplifiers  
8542.39  - - Other  8542.39  -- Other  
 
For the purpose of simplification 5, a pragmatic approach would be to categorize Members into two 
groups: participants to the Expansion of the Information Technology Agreement (ITA -E)21 and the 
non-participants.22 For the non -participants to the ITA -E, the simplification would consist in creating 
an MCO national tariff line under each of the 4 relevant subheadings under heading 8542. The bound 
duty rate for the MCOs tariff lines would correspond to the mode of the tariff lines in the 29 headings 
listed in WCO's remarks. The other national tariff lines under heading HS 2012 8542 will remain 
unchanged.  
 
  
                                                
21 c.f. WT/MIN(15)/25  and Schedules of Members who joined the expansion after 2015.  
22 For the  purpose of the HS 2007 transposition regarding non -consensus correlation, Members were 
also classified into two groups: participants to the Information Technology Agreement (WT/MIN(96)/16 )and 
other WTO Members; see informal room document dated 2 July 201 2 and JOB/MA/108.  G/MA/366  
 
- 19 - 
 
  Case 1: non -ITA-E participants  
HS 2017 Product description  Duty HS 2012 Product description  Duty 
8542 Electronic integrated circuits.   8542 Electronic  integrated circuits.   
8542.3 - Electronic integrated circuits   8542.3 - Electronic integrated circuits   
8542.31 -- Processors and controllers, 
whether or not combined with 
memories, converters, logic 
circuits, amplifiers, clock and 
timing circuits, or other 
circuits   8542.31 -- Processors and controllers, 
whether or not combined with 
memories, converters, logic 
circuits, amplifiers, clock and 
timing circuits, or other 
circuits   
8542.3105  --- Multi-component 
integrated circuits (MCOs)  2*    
8542.3110  --- Monolithic integrated 
circuits  0 8542.3110  --- Monolithic integrated 
circuits  0 
8542.3120  --- Hybrid integrated circuits  0 8542.3120  --- Hybrid integrated circuits  0 
8542.3190  --- Other  5 8542.3190  --- Other  5 
8542.32 -- Memories   8542.3200 -- Memories  0 
8542.3210  --- Multi-component 
integrated circuits (MCOs)  2*    
8542.3290  --- Other  0    
8542.33 -- Amplifiers   8542.3300 -- Amplifiers  5 
8542.3310  --- Multi-component 
integrated circuits (MCOs)  3*    
8542.3390  --- Other  5    
8542.39 -- Other   8542.3900 -- Other  0 
8542.3910  --- Multi-component 
integrated circuits (MCOs)  2*    
8542.3990  --- Other  0    
8542.9000 - Parts 5 8542.9000 - Parts 5 
*  The duty level corresponds to the mode of the subheadings mentioned in the WCO remarks.  
 
In terms of the participants to the ITA -E, it should be recalled that  MCOs are listed as item 192 in 
Attachment B of their ITA -E Schedule. Moreover,  the product description of item 192 in Attachment 
B corresponds to the HS chapter note describing MCOs in the HS nomenclature. Consequently, for 
ITA-E participants, MCOs should be duty -free for the final bound rate as well as for other duties and 
charges.  In the certified HS 200723 Schedule of each ITA -E participant , subheadings 8542.31 to 
8542.39 are all entirely duty free as each subheading contains an ITA -E item24 whose product 
coverage fully correspond to the product scope of the HS subheading.  
 
Electronic integrated circuits (heading 8542) were unaffected by the HS 2007 to HS 2012 
amendments. Therefore , the difference between the product scope of 8542 .3 in HS 2007 and 
HS 2017 is limited to the inclusion of MCOs in 8542.3 in HS 2017. For the ITA -E participants, MCOs 
should be duty -free; for the same participants, all HS 2007 subheadings under 8542 .3 should be 
duty-free. Therefore , according to the proposed methodology,  in HS 2017, all subheadings under 
8542.3 will be recorded in the schedule as duty-free. In other words, although it might not be 
straightforward to construct a correlation table at the national tariff line level from H S 2012 to 
HS 2017 for integrated circuits (i.e. due to the inclusion of MCOs), the final outcome in terms of 
bound duties in HS 2017 is known.  
 
  
                                                
23 The Ministerial Declaration on the Expansion of Trade in Information Technology products (ITA -E) was 
concluded in December 2015 during the Nairobi Ministerial Conference and Schedules were prepared using 
HS 2007. 
24 Items 103, 104, 105 and 106.  G/MA/366  
 
- 20 - 
 
  Case 2: ITA -E participants  
HS 201 7 Product description  Duty HS 20 12 Product d escription  Duty 
8542 Electronic integrated circuits.   8542 Electronic integrated circuits.   
8542.3 - Electronic integrated circuits   8542.3 - Electronic integrated circuits   
8542.31 -- Processors and controllers, 
whether or not combined with 
memories, converters, logic 
circuits, amplifiers, clock and 
timing circuits, or other 
circuits   8542.31 -- Processors and controllers, 
whether or not combined with 
memories, converters, logic 
circuits, amplifiers, clock and 
timing circuits, or other 
circuits   
8542.3110  --- Monolithic integrated 
circuits  0* 8542.3110  --- Monolithic integrated 
circuits  0 
8542.3120  --- Hybrid integrated circuits  0* 8542.3120  --- Hybrid integrated circuits  0 
8542.3190  --- Other  0* 8542.3190  --- Other  0 
8542.3200 -- Memories   0* 8542.3200 -- Memories  0 
8542.3300 -- Amplifiers  0* 8542.3300 -- Amplifiers  0 
8542.3900 -- Other  0* 8542.3900 -- Other  0 
8542.9000 - Parts 0 8542.9000 - Parts 0 
* National tariff line breakouts can be created if necessary, in line with the WTO rules.  
 
5.5  Coding conventions  
5.9.  The length of HS codes (six or more digits) used in the current CTS database will be maintained 
for this transposition exercise. For those tariff lines where the transposition was done automatically, 
the resulting tariff line codes could  have fewer digits than unaffected CTS lines. In order to maintain 
a uniform tariff line coding, the HS codes of automatically transposed tariff lines will be padded with 
trailing zeros in order to yield the same code length as that of the tariff lines in the current schedule.  
5.6  Agriculture vs. non -agriculture breakdown  
5.10.   Like in the previous transposition exercise, the classification of Agricultural (AG) and 
non-Agricultural (non -AG) products will follow the distinction proposed by the Chairman of the NAMA 
negotiations in his latest draft modalities text .25 This definition, which was originally  presented in 
the HS 2002 nomenclature, is transposed successively to HS 2007, then to HS 2012 and finally to 
HS 20 17 by applying the standard WCO correlation tables.  
5.11.   There are two cases where the HS 2007 transposition resulted in a mix of AG and non -AG 
products at the level of subheadings26; one was considered as an AG product while the other one 
was treated as non -AG. For the HS 2012 transposition27 there was only one su bheading with a mix 
of AG and non -AG products.  
5.12.   There is not any  case where the HS 20 17 transposition results in a mix of Ag and non -Ag 
products at the subheading level.  
Table 6: Subheadings where definition of agricultural product changes due change in HS 
version  
HS 1996 – HS 2002  HS 2002 – HS 2007  HS 2007 – HS 2012  HS 2012 – HS 2017  
Annex1 of 
TN/MA/W/103/Rev.3  0511.99: Ag  
2852.00: Non -Ag 2852.90: Non -Ag None 
 
6  FORMAT AND CONTENTS OF THE HS 20 17 TRANSPOSITION FILES  
6.1.  This section provides further technical information on the format and contents of the HS  2017 
transposition files to be prepared by the Secretariat. It should also serve as a guideline to the format 
of the files that will be prepared by those Members that will submit their own transpositions. Th e 
format of the two key tables as well as reference information on WCO HS  2017 nomenclature and 
correlation tables was already made available to Members through the IDB File Exchange 
                                                
25 TN/MA/W/103/Rev.3, Annex 1, page 13,14.  
26 G/MA/283, page 18 . 
27 G/MA/330, page 17.  G/MA/366  
 
- 21 - 
 
  Facility .28The information is reproduced in Tables 7 and 8 below, together  with some additional 
explanations.  
6.2.  The changes that result from the HS transposition are summarized in Tables 7 and 8. Table  7, 
called transposition file, contains all relevant elements of the schedule for all those HS headings 
where one or more tariff li nes are affected by HS changes. Table 8, usually called the concordance 
or correlation table, provides the concordance of all tariff lines in the transposition file to one or 
more tariff lines in the schedule in the HS 20 12 nomenclature. In its MS Access version, a query 
called "Concordance_HS20 12_HS20 17" is available in each file in order to extract the reverse 
concordance from HS 20 12 to HS 20 17. In MS Excel, an additional worksheet with the reverse 
concordance is provided . The electronic files maintained in the Consolidated Tariff Schedules (CTS) 
database in HS 20 12 serve as the source of information for Members' commitments.  
6.3.  Additional tables transposing relevant concessions and commitments contained in other parts 
and se ctions of the Schedules should also be included as part of the draft HS 20 17 files in case 
relevant HS codes are affected. For example, if tariff quotas or expo rt subsidies are affected by 
HS 2017 changes, the Secretariat will prepare an Excel file which w ould include (1) the tariff lines 
affected by the HS 20 17 changes and (2) the corresponding correlation table(s). The tables 
maintained in the Consolidated Tariff Schedules (CTS) database will be used by the Secretariat as 
the source of this information. T he inclusion of all tariff lines within the corresponding tariff quota or 
export subsidy in the new tables will allow Members to appreciate  the precise scope of each 
concession or commitment in the new version of the nomenclature. To facilitate the review process, 
an indication of which tariff lines are affected by the HS 20 17 changes within each tariff quota or 
export subsidy will be included. The information described in this paragraph should also be provided 
in the draft HS 20 17 files prepared by Members . 
6.4.  The scope of the tariff lines to be covered by this transposition exercise is given in the Annex 
of this document. Tariff lines are defined as all product items which can be identified by a product 
description and corresponding commitments. This also includes tariff lines that are not identified by 
a unique HS product code. In the format of the Secretariat tables, these tariff lines are identified by 
different tariff line suffixes. All tariff lines in the HS 20 17 transposition table need to be linked v ia 
the correlation table  with the HS 20 12 version of the final concession table in the Consolidated Tariff 
Schedules database.  
6.5.  For the sake of transparency and to facilitate the review process, it is also recommended to 
include the unbound parts of HS 20 17 subheadings affected by the transposition in the correlation 
table and in the transposition file. This is necessary for those cases where product descriptions can 
only be understood in the context of a full listing of all product items within one subheadi ng. For 
example, the product description "Other" can only be interpreted correctly if one knows all the items 
that are not covered by this residual category. Leaving out unbound items at the tariff line level, i.e. 
more detailed than HS subheadings, could result in the misinterpretation of product description of 
bound tariff lines.  
6.6.  The Secretariat introduced in the HS 2002 , HS 2007 and HS 2012 transpositions all unbound 
tariff lines in the new final concession table (listing the full nomenclature), as well as in the 
transposition file and the correlation tables. These files have been made available for the multilateral 
review exercises. The final concession table will be the basis for the HS 20 17 version of the CTS. For 
the HS 20 17 transposition exercise the  Secretariat will prepare (1) a correlation table, including 
correlations for unbound tariff lines, (2) a transposit ion file and (3) a new final HS  2017 concession 
table covering the full nomenclature. However, in the document prepared for the purpose of 
certification the unbound tariff lines will not be shown.  
  
                                                
28 https://idbfileexchange.wto.org . G/MA/366  
 
- 22 - 
 
  Table 7: Transposition file  
FIELD NAME  DESCRIPTION  
Member  Country code of the WTO Member (ISO Alpha Code).  
TL Tariff line number, headings or sub -headings.  
TLLevel  Tariff line product level.  
TLS Tariff Line Suffix.  
Ex Ex recording concession on part of the product or Ex1, Ex2, etc. recording 
concessions at different duty levels.  
Sector  Ag: Standard definition of agriculture used by the Secretariat; Ag -ex: Headers that 
include both agricultur al and non -agricultural products; Null: Non -agricultural 
products.  
Description  Product's description in English, French or Spanish with dashes essential.  
Certified  C: Certified, A: Approved but not yet certified; or Null: Not certified.  
Base Duty AV  Ad valorem duty only, examples: 30 for (30%) or 11.75 for (11.75%).  
Information on base duty has to be included  mandatory if the final bound duty is 
not fully implemented at the date of the transposition  
Base Duty Other  Specific duty or duty containing a spe cific rate element (currency and quantity unit 
included) – see examples under Base Duty Nature field below.  
Base Duty Binding 
Status  B: Bound U: Unbound.  
Base Duty Nature  A: ad valorem=10%; M: mixed=10% or US$2/kg whichever is the higher 
(/lower); C: com pound=10% + S2/kg; S: specific= US$2/kg; O: other textual 
duty. 
Bound Duty AV  Ad valorem duty only, examples: 30 for (30%) or 11.75 for (11.75%).  
Bound Duty Other  Specific duty or duty containing a specific rate element (currency and quantity unit 
included) – see examples under Bound Duty Nature field below.  
Bound Duty Binding 
Status  B: Bound; U: Unbound.  
Bound Duty Nature  A: ad valorem=10%; M: mixed=10% or US$2/kg whichever is the higher 
(/lower); C: compound=10% + S2/kg; S: specific= US$2/kg; O: other textual 
duty. 
ODC Duty AV  Other duties and charges (ODC) ad valorem duty.  
ODC Duty Other  Specific duty or duty containing a specific rate element (currency and quantity unit 
included) – see examples under ODC Duty Nature field below.  
ODC Textual 
Information  Textual information related to ODCs.  
ODC Duty Nature  A: ad valorem=10%; M: mixed=10% or US$2/kg whichever is the higher 
(/lower); C: compound=10% + S2/kg; S: specific= US$2/kg; O: other textual 
duty. 
Special Safeguard  SSG (English); SGS (French); and SGE (Spanish)  
Present Instrument  Legal instrument on the present concession, e.g. UR/94 for the Uruguay Round  
Present INR Text  Initial negotiating rights on the present concession (2 or 3 alpha ISO or other 
codes, separated by a hyphen).  
First Instrument  Legal instrument establishing the first concession, e.g. G/47, etc.  
Earlier INR Text  Initial negotiating rights on earlier concession(s) and, if available, the duty level 
and reference on historic INRs. E.g. CH 10 T/51 -EEC6 20 -US (2 or 3 alpha ISO or 
other codes, separated by a hyphen or comma).  
Implementation From  Implementation period: Start year.  
Implementation To  Implementation period: End year.  
 
Table 8 : Concordance table  
FIELD NAME  DESCRIPTION  
Reporter  Country code of the WTO Member (ISO Alpha Code).  
Ex_HS 17 'Ex' signifies that only part of the HS code (TL_HS 17) is covered by this 
correlation.  
TL_HS 17 Tariff line number in HS  2017 
TLS_HS 17 Tariff Line Suffix in HS  2017 
Ex_HS 12 'Ex' signifies that only part of the HS code (T L_HS12) is covered by this 
correlation.  
TL_HS 12 Tariff line number in HS  2012 
TLS_HS 12 Tariff Line Suffix in HS  2012 
 G/MA/366  
 
- 23 - 
 
  7  VERIFICATION OF MEMB ERS' SUBMISSIONS  
7.1.  Paragraph 9 of the HS 20 17 Decision mandates the Secretariat to review the draft HS 20 17 
files prepared by Members before releasing them for multilateral review. In this respect, the 
Secretariat will prepare a verification report which will be released together with the draft HS 20 17 
file prepared by the Member. To this end, the Secretariat w ill follow a standard procedure that can 
be applied objectively and transparently to all submissions. It can be summarized as follows:  
7.1  Processing and formatting  
7.2.  Submissions received in formats that differ from the suggested standard format in the 
reference  information will be processed in the standard format and converted to a database. The 
Secretariat will apply the concordance table submitted to extract data from the CTS (HS 20 12) and 
list the commitments against the transposition file. In this process, t he issues identified by the 
Secretariat will be documented in a report that will be sent to the Member concerned with a 
description of the problems and suggestions for correction.  
7.2  Consistency of submissions  
7.3.  Consistency checks will be performed to verify th e correctness and completeness of the 
submission itself, as well as in relation to the original HS 20 12 schedule, as reflected in the CTS. 
The following five aspects will be verified:  
(a) As the concordance table for Members preparing their own file will n ot include duties, no 
verification of duties will be made in this table. If Members provide this information, it will not 
be used by the Secretariat to prepare the standard draft HS 20 17 transposition file. The 
Secretariat will generate the HS 20 12 duties from the CTS file and the HS 20 17 duties from 
the Member's submission;  
 
(b) All HS 2017 tariff line codes in the correlation table should match with tariff line codes in the 
draft HS 20 17 schedule of the submission. Any mismatches will be identified and no ted; 
 
(c) All HS 20 12 tariff line codes in the correlation table should match with tariff line codes in 
HS 2012 CTS files. Any mismatches will be identified and noted;  
 
(d) If the draft HS 20 17 file of a submission includes a complete nomenclature, then the tariff 
lines that are not affected by the HS 20 17 changes should be the same as they are in HS  2012. 
Any mismatches will be identified and noted;  
 
(e) All tariff lines codes listed in the HS 2017 submission should be in line with WCO standard 
2017 version of the HS. Any mismatches will be identified and noted.  
 
7.3  Compare submissions with the WCO standard correlation table  
7.4.  The WCO correlation table indicates that "they are not to be regarded as c onstituting 
classification decisions taken by that Committee; they constitute a guide published by the Secretariat 
and whose sole purpose is to facilitate implementation of the 20 17 version of the Harmonized 
System. They do not have legal status ". Therefor e, it is possible that WTO Members deviate in one 
way or another from that correlation table in the transposition of their schedule of concessions. 
However, since the WCO correlation is the only common basis for the transposition and will be used 
by the Se cretariat to transpose the schedules of country Members, it seems appropriate to compare 
the other Members' submissions with the WCO standard correlation table and to identify any 
deviations.  
7.5.  Given the large workload that this could entail and the limited resources available, the 
Secretariat will not be in a position to analyse these submissions on a line -by-line basis. The 
Secretariat intends to use a standard procedure to exclusively identify the deviations that resulted 
in an omission of duties that are lower than the duty proposed in draft HS 20 17 files, or which 
resulted in extra duties that are higher than the duties resulting from the transposition following the 
WCO correlation table.  G/MA/366  
 
- 24 - 
 
  7.6.  The procedure will, firstly, conduct a theoretical transposition by  applying the WCO correlation 
to the HS 20 12 CTS database of the Member concerned. As described in the first step of the general 
methodology in Section II above, this will create a table that lists all HS 20 17 subheadings, 
corresponding HS 20 12 subheading s and all national tariff lines under each HS 20 12 subheading, 
which could potentially be reallocated under corresponding HS 20 17 subheadings. Secondly, both 
the theoretical transposition and the submission will be grouped by HS six -digit codes and bound 
duties. The results are two lists of unique duties for each HS six -digit subheading. Then a comparison 
will be done between the two lists to see if the unique duties under each subheading can be matched. 
The comparison has three possible results:  
(a) Under t he same HS 20 17 subheading, the duties of the submission are exactly the same as 
the duties of the theoretical transposition. For example, under a subheading, the theoretical 
transposition has duties of 10% and 20% and the submission for the same subheadin g has 
duties 10 % and 20 % as well. In this case, although the national correlation could deviate from 
the WCO's correlation table, the Secretariat will do no further checking because the levels of 
concessions are most likely the same as they were in HS 20 12; 
 
(b) Under the same HS 20 17 subheading, the submission has extra unique duties. If the extra 
duties are lower than the lowest duties of the theoretical transposition, they will not be noted 
by the Secretariat. For example, for a particular HS 20 17 subhea ding the theoretical 
transposition by the Secretariat shows 2 duties, 10 % and 20% , but the Member's submission 
shows three dutie s, 5% , 10% and 20% . In the alternative case where the extra duties in the 
Member's submission are higher than the highest duties of the theoretical transposition, the 
tariff lines under the subheading will be listed in the verification report. For instance, the extra 
duty is 25% instead of 5% . 
 
(c) Under the same HS 20 17 subheading, the submission by the Member misses some unique 
duties, which are in the theoretical transposition by the Secretariat. The theoretical 
transposition links all national tariff lines under the rele vant HS 20 12 subheadings (candidate 
lines) to each HS 20 17 subheading. In some cases, such as a n HS 20 12 subheading is split 
into several HS 20 17 subheadings, not all candidates should necessarily be kept in certain 
HS 2017 subheadings; a candidate line ca n be transferred to different HS  2017 subheadings 
and it should be deleted as a candidate for the current HS 20 17 subheading as long as other 
national tariff lines under the same HS 20 12 subheading are kept for this HS 20 17 
subheading .29 To determine whethe r a candidate tariff line should be kept or deleted requires 
checking the product description manually, as the Secretariat does in manual transpositions. 
The proposed verification would take a relatively simple approach: a missing unique duty will 
not be i dentified as a problem as long as other tariff lines under the same HS 20 12 subheading 
are kept for this HS 20 17 subheading. Based on this assumption, a further check will be done 
to determine whether a whole HS 20 12 subheading is missing for this HS 20 17 subheading. 
If it is the case, these will be listed as problems since the missing duties must be the result of 
a missing correlation. If it is not the case, then the theoretical transposition includes all 
national tariff lines under this HS 20 12 subheading  and the submission select only some of 
them; the missing duties are being reallocated to other subheadings.  
 
7.7.  If the submissions include other concession elements, such as INRs, they will also be taken 
into account in the above -mentioned process. It should  be stressed that this comparison by the 
Secretariat is not meant to replace the manual checking by other Members interested in specific 
products. The automatic procedure is based on a number of assumptions which may not always 
correspond to the result of a more in -depth analysis.  
7.8.  The problems found by the Secretariat in applying this procedure will be presented in an Excel 
verification report, which will include three parts corresponding to the three steps: problems found 
in processing, inconsistencies, an d deviations related to changes of concessions. For each problem 
identified, the tariff line codes and an explanation will be provided for ease of reference and review.  
                                                
29 See for example case 1.c in Section II ; clementines (HS 2012 0805.2020) are candidate lines for 
mandarins (HS 2017 0805.21), but should not be retained for this HS 2017 subheading and allocated to only 
HS 2017 0805.22 (clementines).  G/MA/366  
 
- 25 - 
 
  ANNEX  
HS 2017 TO HS  2012 CORRELATIONS1 
 
2017 
Version  2012 
Version  Remarks  
0301.93  
 
 
0301.99  
 0301.93  
ex0301.99  
 
ex0301.99  
 Expansion of the scope of subheading 0301.93 for carp to include other main 
species, as for example catla (Catla catla) and roho labeo (Labeo rohita).  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0302.11  
0302.13  
0302.14  
0302.19  
0302.21  
0302.22  
0302.23  
0302.24  
0302.29  
0302.31  
0302.32  
0302.33  
0302.34  
0302.35  
0302.36  
0302.39  ex0302.11  
ex0302.13  
ex0302.14  
ex0302.19  
ex0302.21  
ex0302.22  
ex0302.23  
ex0302.24  
ex0302.29  
ex0302.31  
ex0302.32  
ex0302.33  
ex0302.34  
ex0302.35  
ex0302.36  
ex0302.39  Expansion of the scope of subheading 0302.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 
0302.41  
0302.42  
0302.43  
0302.44  
0302.45  
0302.46  
0302.47  
0302.49  ex0302.41  
ex0302.42  
ex0302.43  
ex0302.44  
ex0302.45  
ex0302.46  
ex0302.47  
ex0302.89  Expansion of the scope of subheading 0302.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, expansion of the scope of subheading 0302.4 and creation of 
new subheading 0302.49 to enlarge the coverage of pelagic speci es, other than 
tunas, included in subheading 0302.4, to cover Indian mackerels (Rastrelliger 
spp.), seerfishes (Scomberomorus spp.), jacks, crevalles (Caranx spp.), silver 
pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), 
capelin (Mallotus villosus), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), 
marlins, sailfishes, spearfish (Istiophoridae).  
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0302.51  
0302.52  
0302.53  
0302.54  
0302.55  
0302.56  
0302.59  ex0302.51  
ex0302.52  
ex0302.53  
ex0302.54  
ex0302.55  
ex0302.56  
ex0302.59  Expansion of the scope of subheading 0302.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
Amendment adopted as a result of the  FAO proposal to enhance the monitoring 
of the global food security.  
 
                                                
1 This correlation table is based on document s G/MA/W/ 122 and G/MA/W/122/Corr.1 which were issued 
on 12 April 2016 and 10 May 2016. It  include s the WCO Annex to the correlation table (June 2015 
amendments) . G/MA/366  
 
- 26 - 
 
  2017 
Version  2012 
Version  Remarks  
0302.71  
0302.72  
0302.73  
 
0302.74  
0302.79  ex0302.71  
ex0302.72  
ex0302.73  
ex0302.89  
ex0302.74  
ex0302.79  Expansion of the scope of subheading 0302.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, expansion of the scope of subheading 0302.73 for carp to 
include other main species, as for example catla (Catla catla) and roho labeo 
(Labeo rohita).  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0302.81  
0302.82  
0302.83  
0302.84  
0302.85  
0302.89  ex0302.81  
ex0302.82  
ex0302.83  
ex0302.84  
ex0302.85  
ex0302.89  Expansion of the scope of subheading 0302.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, expansion of the scope of subheadings 0302.4 and 0302.73 
which entails the transfer of certain products of subheading 0303.89 to 
subheading 0302.49 and 0302.73.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 
0302.91  
 
0302.92  
 
0302.99  
 0302.90  
 
ex0302.81  
 
ex0302.11  
ex0302.13  
ex0302.14  
ex0302.19  
ex0302.21  
ex0302.22  
ex0302.23  
ex0302.24  
ex0302.29  
ex0302.31  
ex0302.32  
ex0302.33  
ex0302.34  
ex0302.35  
ex0302.36  
ex0302.39  
ex0302.41  
ex0302.42  
ex0302.43  
ex0302.44  
ex0302.45  
ex0302.46  
ex0302.47  
ex0302.51  
ex0302.52  
ex0302.53  
ex0302.54  
ex0302.55  
ex0302.56  
ex0302.59  
ex0302.71  
ex0302.72  
ex0302.73  
ex0302.74  
ex0302.79  
ex0302.81  
ex0302.82  
ex0302.83  
ex0302.84  
ex0302.85  
ex0302.89  Expansion of the scope of subheading 0302.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, subheading 0302.90 has been subdivided to provide separately 
for fish fins, heads, tails, maws and other edible f ish offal.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 G/MA/366  
 
- 27 - 
 
  2017 
Version  2012 
Version  Remarks  
0303.11  
 
0303.12  
 
0303.13  
 
0303.14  
 
0303.19  ex0303.11  
 
ex0303.12  
 
ex0303.13  
 
ex0303.14  
 
ex0303.19  Expansion of the scope of subheading 0303.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 
0303.23  
 
0303.24  
 
0303.25  
 
 
0303.26  
 
0303.29  ex0303.23  
 
ex0303.24  
 
ex0303.25  
ex0303.89  
 
ex0303.26  
 
ex0303.29  Expansion of the scope of subheading 0303.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, expansion of the scope of subheading 0303.25 for carp to 
include other main speci es, as for example catla (Catla catla) and roho labeo 
(Labeo rohita).  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 
0303.31  
 
0303.32  
 
0303.33  
 
0303.34  
 
0303.39  
 
0303.41  
 
0303.42  
 
0303.43  
 
0303.44  
 
0303.45  
 
0303.46  
 
0303.49  ex0303.31  
 
ex0303.32  
 
ex0303.33  
 
ex0303.34  
 
ex0303.39  
 
ex0303.41  
 
ex0303.42  
 
ex0303.43  
 
ex0303.44  
 
ex0303.45  
 
ex0303.46  
 
ex0303.49  Expansion of the scope of subheading 0303.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 
0303.51  
 ex0303.51  
 Expansion of the scope of subheading 0303.9 to include fish fins, heads, tails, 
maws and other edible f ish offal.  
0303.53  
 
0303.54  
 
0303.55  
 
0303.56  
 
0303.57  
 
0303.59  
 ex0303.53  
 
ex0303.54  
 
ex0303.55  
 
ex0303.56  
 
ex0303.57  
 
ex0303.89  
  
 
At the same time, expansion of the scope of subheading 0303.5 and creation of 
new subheading 0303.59 to enlarge the coverage of pelagic species, other than 
tunas, included in subheading 0303.5, to cover anchovies (Engraulis spp.), Indian 
mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jacks, crevalles 
(Caranx spp.), silver pomfrets (Pampus spp.), Pacific  saury (Cololabis saira), 
scads (Decapterus spp.), capelin (Mallotus villosus), Kawakawa (Euthynnus 
affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae).  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring  
of the global food security.  
0303.63  
 
0303.64  
 
0303.65  
 
0303.66  
 
0303.67  
 
0303.68  
 
0303.69  ex0303.63  
 
ex0303.64  
 
ex0303.65  
 
ex0303.66  
 
ex0303.67  
 
ex0303.68  
 
ex0303.69  Expansion of the scope of subheading 0303.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 G/MA/366  
 
- 28 - 
 
  2017 
Version  2012 
Version  Remarks  
0303.81  
 
0303.82  
 
0303.83  
 
0303.84  
 
0303.89  
 ex0303.81  
 
ex0303.82  
 
ex0303.83  
 
ex0303.84  
 
ex0303.89  
 Expansion of the scope of subheading 0303.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, expansion of the scope of subheadings 0303.25 and 0303.5 
which entails the transfer of certain products of subheading 0303.89 to 
subheading 0303.25 and 0303.59.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0303.91  
 
0303.92  
 
0303.99  
 0303.90  
 
ex0303.81  
 
ex0303.11  
ex0303.12  
ex0303.13  
ex0303.14  
ex0303.19  
ex0303.23  
ex0303.24  
ex0303.25  
ex0303.26  
ex0303.29  
ex0303.31  
ex0303.32  
ex0303.33  
ex0303.34  
ex0303.39  
ex0303.41  
ex0303.42  
ex0303.43  
ex0303.44  
ex0303.45  
ex0303.46  
ex0303.49  
ex0303.51  
ex0303.53  
ex0303.54  
ex0303.55  
ex0303.56  
ex0303.57  
ex0303.63  
ex0303.64  
ex0303.65  
ex0303.66  
ex0303.67  
ex0303.68  
ex0303.69  
ex0303.81  
ex0303.82  
ex0303.83  
ex0303.84  
ex0303.89  Expansion of the scope of subheading 0303.9 to include fish fins, heads, tails, 
maws and other edible fish offal.  
 
At the same time, subheading 0303.90 has been subdivided to provide sep arately 
for fish fins, heads, tails, maws and other edible fish offal.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 
0304.39  
 0304.39  
ex0304.49  
 Expansion of the scope of subheading 0304.3 for carp to include other main 
species, as for example catla (Catla catla) and roho labeo (Labeo rohita).  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0304.47  
 
0304.48  
 
0304.49  
 ex0304.49  
 
ex0304.49  
 
ex0304.49  
 Creation of new subheadings 0304.47 and 0304.48 for dogfish and other sharks 
and for rays and skates, respectively.  
 
At the same time, time, expansion of the scope of subheading 0304.3 which 
entails the transfer of certain products of subheadi ng 0304.49 to subheading 
0304.39.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  G/MA/366  
 
- 29 - 
 
  2017 
Version  2012 
Version  Remarks  
0304.51  
 
 
0304.56  
 
0304.57  
 
0304.59  
 0304.51  
ex0304.59  
 
ex0304.59  
 
ex0304.59  
 
ex0304.59  
 Expansion of the scope of subheading 0304.51 to include other main species of 
carp, as for example catla (Catla catla) and roho labeo (Labeo rohita) which entails 
the transfer of certain products of subheading 0304.59 to subheading 0304.51.  
 
At the same time, creation of new subhea dings 0304.56 and 0304.57 for dogfish 
and other sharks and for rays and skates, respectively.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0304.69  
 
 
 
0304.88  
 
0304.89  
 0304.69  
ex0304.89  
 
 
ex0304.89  
 
ex0304.89  
 
 Expansion of the scope of subheading 0304.6 for carp to include other main 
species, as for example catla (Catla catla) and roho labeo (Labeo rohita) which 
entails the transfer of certain products of subheading 0304.89 to subheading 
0304.69.  
 
At the same time, creation of new subheading 0304.88 for dogfish, other sharks, 
rays and skates.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0304.93  
 
 
0304.96  
 
0304.97  
 
0304.99  
 0304.93  
ex0304.99  
 
ex0304.99  
 
ex0304.99  
 
ex0304.99  
 Expansion of the scope of subheading 0304.93 to include other main species of 
carp, as for example catla (Catla catla) and roho labeo (Labeo rohita).  
 
At the same time, creation of new subheadings 0304.96  and 0304.97 for dogfish 
and other sharks and for rays and skates, respectively.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0305.31  
 
 
0305.39  
 0305.31  
ex0305.39  
 
ex0305.39  
 Expansion of the scope of subheading 0305.31 to include other main species of 
carp, as for example catla (Catla catla) and roho labeo (Labeo rohita).  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0305.44  
 
 
0305.49  
 0305.44  
ex0305.49  
 
ex0305.49  
 Expansion of the scope of subheading 0305.44 to include other main species of 
carp, as for example catla (Catla catla) and roho labeo (Labeo rohita).  
 
Amendment adopted as a result of the FAO proposal to enhance the m onitoring 
of the global food security.  
0305.52  
 
0305.53  
 
0305.54  
 
0305.59  ex0305.59  
 
ex0305.59  
 
ex0305.59  
 
ex0305.59  Creation of new subheadings 0305.52, 0305.53 and 0305.54 to provide 
separately for more detailed species for dried fish.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 
0305.64  
 
 
0305.69  
 0305.64  
ex0305.69  
 
ex0305.69  
 Expansion of the scope of subheading 0305.64 to include other main species of 
carp, as for example catla (Catla catla) and roho labeo (Labeo rohita).  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  G/MA/366  
 
- 30 - 
 
  2017 
Version  2012 
Version  Remarks  
0306.31  
0306.32  
0306.33  
0306.34  
0306.35  
0306.36  
0306.39  
0306.91  
0306.92  
0306.93  
0306.94  
0306.95  
 
0306.99  ex0306.21  
ex0306.22  
ex0306.24  
ex0306.25  
ex0306.26  
ex0306.27  
ex0306.29  
ex0306.21  
ex0306.22  
ex0306.24  
ex0306.25  
ex0306.26  
ex0306.27  
ex0306.29  Restructuring of subheadings 0306.2 to 0306.29 to separate not frozen 
crustaceans into "live, fresh or chilled" and "other" . 
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
 
 
0307.12  
0307.19  
0307.22  
0307.29  
0307.32  
0307.39  
0307.42  
 
0307.43  
 
0307.49  
 
0307.52  
0307.59  
0307.72  
0307.79  
0307.82  
0307.83  
0307.84  
0307.87  
0307.88  
0307.91  
0307.92  
0307.99  ex0307.19  
ex0307.19  
ex0307.29  
ex0307.29  
ex0307.39  
ex0307.39  
0307.41  
ex0307.91  
ex0307.49  
ex0307.99  
ex0307.49  
ex0307.99  
ex0307.59  
ex0307.59  
ex0307.79  
ex0307.79  
ex0307.91  
ex0307.89  
ex0307.99  
ex0307.89  
ex0307.99  
ex0307.91  
ex0307.99  
ex0307.99  Restructuring of heading 03.07 to separate "other" molluscs into " frozen" and 
"other" . 
 
At the same time, expansion of the scope of subheading 0307.4 for cuttle fish and 
squid to include other species, in particular, species o f families Illex and 
Todarodes, together with the creation of new subheadings for Stromboid conchs.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
0308.12  
0308.19  
0308.22  
0308.29  ex0308.19  
ex0308.19  
ex0308.29  
ex0308.29  Restructuring of heading 03.08 to separate "other " aquatic invertebrates into 
"frozen " and "other.  
 
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  G/MA/366  
 
- 31 - 
 
  2017 
Version  2012 
Version  Remarks  
0805.21  
 
0805.22  ex0805.20  
 
ex0805.20  Creation of new subheadings 0805.21 and 0805.22 to provide separately for 
mandarins (including tangerines and satsumas) and clementines, respectively.  
0805.29  
 ex0805.20  
 Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security.  
1211.20  
 
1211.30  
 
1211.40  
 
1211.50  
 
1211.90  
 1211.20  
ex2008.99  
1211.30  
ex1404.90  
1211.40  
ex1404.90  
ex1211.90  
ex1404.90  
ex1211.90  
ex1404.90  
ex2008.99  Expansion of the scope of heading 12.11 to include "chilled " and "frozen " 
products.  
 
 
At the same time, creation of new subheading 1211.50 for ephedra, facilitating 
the monitoring and control of narcotic drugs and psychotropic substances.  
 
1302.14  
 
1302.19  ex1302.19  
 
ex1302.19  Creation of new subheading 1302.14 fo r vegetable saps and extracts, of ephedra, 
facilitating the monitoring and control of narcotic drugs and psychotropic 
substances.  
1404.90  
 ex1404.90  
 Expansion of the scope of heading 12.11 entails the transfer of certain products 
of this subheading to heading 12.11.  
1604.18  
 
1604.19  ex1604.19  
 
ex1604.19  Creation of new subheading 1604.18 for prepared or preserved shark fins.  
1605.54  
 
 
1605.59  
 1605.54  
ex1605.59  
 
ex1605.59  
 Under the provision of Subheading Note 2 to Chapter 16, the expansion of the 
scope of subheading 0307.4 for cuttle fish and squid to include other species, in 
particular, species of families Illex and Todarodes, entails the transfer of certain 
products of subheading 1605.59 to subheading 1605.54.  
2008.99  
 ex2008.99  
 Expansion of the scope of heading 12.11 entails the transfer of certain products 
of this subheading to heading 12.11.  
2202.91  
 
2202.99  ex2202.90  
 
ex2202.90  Subheading 2204.90 has been subdivided to provide separately for non -alcoholic 
beer. 
 
2204.22  
 
2204.29  ex2204.29  
 
ex2204.29  Creation of new subheading 2204.22 for wine in containers holdings more than 2l 
but not more than 10 l (e.g., BiB, or bag -in-a-box packaging of wine).  
2811.12  
 
2811.19  
 ex2811.19  
 
ex2811.19  
 Creation of new subheading 2811.12 to provi de separately for hydrogen cyanide, 
to facilitate the collection and comparison of data on the international movement 
of substances controlled under the Chemical Weapons Convention.  
2812.11  
2812.12  
2812.13  
2812.14  
2812.15  
2812.16  
2812.17  
2812.19  ex2812.10  
ex2812.10  
ex2812.10  
ex2812.10  
ex2812.10  
ex2812.10  
ex2812.10  
ex2812.10  Subheading 2812.10 has been subdivided to provide separately for certain 
chlorides of non -metals, to facilitate the collection and comparison of data on the 
international movement of su bstances controlled under the Chemical Weapons 
Convention.  
 
2853.10  
 
2853.90  
 ex2853.00  
 
2848.00  
ex2853.00  
 Creation of new subheading 2853.10 to provide separately for cyanogen chloride 
(chlorcyan), to facilitate the collection and comparison of data on the international 
movement of substances controlled under the Chemical Weapons Convention.  
 
At the same time, expansion of the scope of heading 28.53 to accommodate the 
transfer of products of heading 28.48 to heading 28.53. Heading 28.48.has been 
deleted because of the low volume of trade.  G/MA/366  
 
- 32 - 
 
  2017 
Version  2012 
Version  Remarks  
2903.83  
2903.89  ex2903.89  
ex2903.89  Creation of new subheading 2903.83 to provide separately for Mirex (ISO) (a 
chlorinated hydrocarbon), to facilitate the monitoring and control of the product 
under the Stockholm Convention on  Persistent Organic Pollutants.  
2903.93  
2903.94  
2903.99  ex2903.99  
ex2903.99  
ex2903.99  Creation of new subheading 2903.93 and 2903.94 to provide separately for 
pentachlorobenzene (ISO) and hexabromobiphenyls, respectively, to facilitate the 
monitoring and control of the products under the Stockholm Convention on 
Persistent Organic Pollutants.  
2904.31  
2904.32  
2904.33  
2904.34  
2904.35  
2904.36  
2904.91  
2904.99  ex2904.90  
ex2904.90  
ex2904.90  
ex2904.90  
ex2904.90  
ex2904.90  
ex2904.90  
ex2904.90  Creation of new subheadings 2904.31 to 2904.36 to provide separately for 
perfluorooctanesulfonic acid (PFOS), its salts and perfluorooctanesulfonyl fluoride 
(PFOSF), to facilitate the monitoring and control of the products under the 
Stockholm Convention on  Persistent Organic Pollutants and also the Rotterdam 
Convention on hazardous chemicals and pesticides.  
 
At the same time, creation of new subheading 2904.91 to provide separately for 
trichloronitromethane (chloropicrin), to facilitate the collection and comparison of 
data on the international movement of substances controlled under the Chemical 
Weapons Convention.  
 
2910.50  
 
2910.90  ex2910.90  
 
ex2910.90  
 Creation of new subheading 2910.50 to provide separately for Endrin (ISO), to 
facilitate the monitorin g and control of the product under the Stockholm 
Convention on Persistent Organic Pollutants.  
2914.62  
 
2914.69  ex2914.69  
 
ex2914.69  Creation of new subheading 2914.62 to provide separately for coenzyme Q10 
(ubidecarenone (INN)).  
 
2914.71  
 
2914.79  
 ex2914.70  
 
ex2914.70  
 Subheading 2914.70 has been subdivided to provide separately for Chlordecone 
(ISO), to facilitate the monitoring and control of the product under the Stockholm 
Convention on Persistent Organic Pollutants.  
2918.17  
 
2918.19  
 ex2918.19  
 
ex2918.19  
 Creation of new subheading 2918.17 to provide separately for 2,2 -diphenyl -2-
hydroxyacetic acid (benzilic acid), to facilitate the collection and comparison of 
data on the international movement of substances controlled under the Chemical 
Weapon s Convention.  
2920.21  
2920.22  
2920.23  
2920.24  
2920.29  
2920.30  
2920.90  ex2920.90  
ex2920.90  
ex2920.90  
ex2920.90  
ex2920.90  
ex2920.90  
ex2920.90  Creation of new subheadings 2920.21 to 2920.29 to provide separately for 
dimethyl phosphate, diethyl phosphate, trimethyl phosphate and triethyl 
phosphate, to facilitate the collection and comparison of data on the international 
movement of substances controlled under the Chemical Weapons Convention.  
 
At the same time, creation of new subheading 2920.30 for Endosulf an (ISO), to 
facilitate the monitoring and control of the products under both the Stockholm 
Convention on Persistent Organic Pollutants and the Rotterdam Convention on 
hazardous chemicals and pesticides.  
2921.12  
2921.13  
2921.14  
2921.19  ex2921.19  
ex2921.19  
ex2921.19  
ex2921.19  Creation of new subheadings 2921.12 to 2921.14 to provide separately for 2 -
(N,N-Dimethylamino)ethylchloride hydro chloride, 2 -(N,N-Diethyl amino)ethyl -
chloride hydrochloride and 2 -(N,N-Diisopropylamino)ethylchloride hydro chloride, 
respectively, to facilitate the collection and comparison of data on the 
international movement of substances controlled under the Chemical Weapons 
Convention.  
2922.15  
2922.16  
2922.17  
2922.18  
2922.19  ex2922.13  
ex2922.19  
ex2922.19  
ex2922.19  
ex2922.13  
ex2922.19  Creation of new subheadings 2922.15 to 2922.18 to provide separately for 
triethanolamine, diethanolammonium perfluorooctane sulphonate, methyl -
diethanolamine and ethyldiethanolamine, and 2 -(N,N-diisopropylamino)ethanol, 
respectively, to facilitat e the collection and comparison of data on the 
international movement of substances controlled under the Chemical Weapons 
Convention.  
2923.30  
 
2923.40  
 
2923.90  
 ex2923.90  
 
ex2923.90  
 
ex2923.90  
 Creation of new subheadings 2923.30 and 2923.40 to provide separately for 
tetraethylammonium perfluorooctane sulphonate and didecyldimethyl ammonium 
perfluorooctane sulphonate, to facilitate the monitoring and control of the 
products under the Rotterdam Convention on the Prior Informed Consent 
Procedure for Certai n Hazardous Chemicals and Pesticides in International Trade.  G/MA/366  
 
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2924.25  
 
2924.29  
 ex2924.29  
 
ex2924.29  
 Creation of new subheading 2924.25 to provide separately for Alachlor (ISO), to 
facilitate the monitoring and control of the products under the Rotterdam 
Convention on the Prior Informed Consent Procedure for Certain Hazardous 
Chemicals and Pesticides in International Trade.  
2926.40  
 
2926.90  
 ex2926.90  
 
ex2926.90  
 Creation of new subheading 2926.40 to provide separately for alpha -
phenylacetoacetonitrile (also known as "APAAN"), to facilitate the monitoring and 
control of the products (a pre -precursor for drugs).  
2930.60  
 
2930.70  ex2930.90  
 
ex2930.90  Creation of new subheadings 2930.60 and 2930.70 to provide separately for 2 -
(N,N-Diethylamino)ethanethiol and Bis(2 -hydroxyethyl)sulfide (thiodiglycol 
(INN)), to facilitate the collection and comparison of data on the international 
movement of substances controlled under the Chemical Weapons Convention.  
2930.80  
 
 
2930.90  
 2930.50  
ex2930.90  
 
ex2930.90  
 At the same time, creation of new subheading 2930.80 to cover Aldicarb (ISO), 
Captafol (ISO) and Methamidophos (ISO), to facilitate the monitoring and control 
of these products under the Rotterdam Convention on the Prior Informed Consent 
Procedure for Certain Haz ardous Chemicals and Pesticides in International Trade.  
This results in the deletion of subheading 2930.50 and transfer of these products 
to new subheading 2930.80.  
2931.31  
2931.32  
2931.33  
2931.34  
2931.35  
2931.36  
2931.37  
2931.38  
2931.39  
2931.90  ex2931.90  
ex2931.90  
ex2931.90  
ex2931.90  
ex2931.90  
ex2931.90  
ex2931.90  
ex2931.90  
ex2931.90  
ex2931.90  Creation of new subheadings 2931.31 to 2931.39 to provide separately for certain 
organo -phosphorous compounds, to facilitate the collection and comparison of 
data on  the international movement of substances controlled under the Chemical 
Weapons Convention.  
2932.14  
 
2932.19  ex2932.19  
 
ex2932.19  Creation of new subheading 2932.14 to provide separately for sucralose.  
 
2933.92  
 
2933.99  
 ex2933.99  
 
ex2933.99  
 Creation of  new subheading 2933.92 to provide separately for Azinphos -
methyl  (ISO), to facilitate the monitoring and control of the products under the 
Rotterdam Convention on the Prior Informed Consent Procedure for Certain 
Hazardous Chemicals and Pesticides in Inter national Trade.  
2935.10  
2935.20  
2935.30  
2935.40  
2935.50  
2935.90  ex2935.00  
ex2935.00  
ex2935.00  
ex2935.00  
ex2935.00  
ex2935.00  Heading 29.35 has been subdivided to provide separately for certain 
sulphonamides, to facilitate the monitoring and control of the products under the 
Rotterdam Convention on the Prior Informed Consent Procedure for Certain 
Hazardous Chemicals and Pesticides in International Trade.  
 
2939.71  
 
2939.79  
 
2939.80  
 2939.91  
 
2939.99  
 
Applicable 
subheadings, 
such as 
subheadings 
of headings 
29.33 and 
29.34  
 Expansion of the scope of heading 29.39 to include other alkaloids obtained, for 
example, from animal origin.  
 
At the same time, subheadings 2939.91 and 2939.9 9 have been renumbered for 
the creation of a new subheading 2939.80 for "Other". The new subheading 
2939.80 covers all the alkaloids of non -vegetal origin.  
 
Expansion of the scope of heading 29.39 entails the transfer of certain products 
currently covered b y other headings of the Nomenclature (for example, heading 
29.33, heading 29.34) to the new subheading 2939.80.  G/MA/366  
 
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3002.11  
3002.12  
3002.13  
3002.14  
3002.15  
3002.19  ex3002.10  
ex3002.10  
ex3002.10  
ex3002.10  
ex3002.10  
ex3002.10  Subheading 3002.10 has been subdivided to create new subheadings 3002.11 for 
malaria diagnostic test kits, and 3002.12 to 3002.15 for immunological products, 
whether unmixed, mixed or put up in measured doses or in forms or packings for 
retail sale. Furthermore, the scope of the new subheadings 3002.12 to 3002.15 
has been defined in new Subheading Note 1 to Chapter 30.  
 
3003.41  
3003.42  
3003.43  
3003.49  
3003.60  
3003.90  ex3003.40  
ex3003.40  
ex3003.40  
ex3003.40  
ex3003.90  
ex3003.90  Subheading 3003.40 has been subdivided to create new subheadings 3003.41, 
3003.42 and 3003.43, facilitating the monitoring and control of pharmaceutical 
preparations containing ephedrine, pseudoephedrine or norephedrine, or salts 
thereof.  
 
At the same time, new subheading 3003.60 has been created to provide 
separately for antimalarial medicaments. Furthermore, the scope of the new 
subheading 3003.60 has been defined in new Subheading Note  2 to Chapter 30.  
3004.41  
3004.42  
3004.43  
3004.49  ex3004.40  
ex3004.40  
ex3004.40  
ex3004.40  Subheading 3004.40 has been subdivided to create new subheadings 3004.41, 
3004.42 and 3004.43, facilitating the monitoring and control of pharmaceutical 
preparations containing ephedrine, pseudoephedrine or norephedrine, or salts 
thereof.  
 
3004.60  
 
3004.90  ex3004.90  
 
ex3004.90  At the same time, new subheading 3304.60 has been created to provide 
separately for antimalarial medicaments. Furthermore, the scope of the new 
subheading 3004.60 has been defined in new Subheading Note  2 to Chapter 30.  
3103.11  
 
3103.19  ex3103.10  
 
ex3103.10  Subheading 3103.10 has been subdivided to create new subheading 3103.11 for 
superphosphates, containing by weight 35  % or more of diphosphorus pentaoxide 
(P2O5).  
3705.00  
 3705.10  
3705.90  Subheadings 3705.10 and 3705.90 have been deleted because of the low  volume 
of trade.  
3808.52  
 
3808.59  ex3808.50  
 
ex3808.50  
ex3808.91  
ex3808.92  
ex3808.93  
ex3808.94  
ex3808.99  Expansion of the scope of subheading 3808.5 to cover the products listed in 
Subheading Note 1 to Chapter 38, facilitating the monitoring and control of the 
products consequential to the Rotterdam Convention.  
 
At the same time, subheading 3808.50 has been subdivided to create new 
subheading 3808.52 for DDT (ISO) (clofenotane (INN)), in packings of a net 
weight content not exceeding 300 g.  
3808.61  
3808.62  
3808.69  
3808.91  
3808.92  
3808.93  
3808.94  
3808.99  ex3808.91  
ex3808.91  
ex3808.91  
ex3808.91  
ex3808.92  
ex3808.93  
ex3808.94  
ex3808.99  Furthermore, new subheadings 3808.61 to 3808.69 have been created for certain 
products used as antimalarial commodities.  The scope of the new subheadings 
3808.61 to 3808.69 has been defined in new Subheading Note 2 to Chapter 38.  
3812.31  
3812.39  ex3812.30  
ex3812.30  Subheading 3812.30 has been subdivided to create new subheading 3812.31 for 
mixtures of oligomers of 2,2,4-trimethyl -1,2-dihydroquinoline (TMQ).  
3824.84  
 
3824.85  
 
3824.86  
 
3824.87  
 
3824.88  
 
3824.91  
 
3824.99  ex3824.90  
 
ex3824.90  
 
ex3824.90  
 
ex3824.90  
 
ex3824.90  
 
ex3824.90  
 
ex3824.90  Expansion of the scope of subheading 3824.8 to cover the products listed in 
Subheading Note 3 to Chapter  38, facilitating the monitoring and control of the 
products consequential to the Rotterdam Convention or Stockholm Convention.  
At the same time, new subheadings 3824.84 to 3824.88 have been created 
facilitating the monitori ng and control of these products consequential to the 
Stockholm Convention.  
 
Subheading 3824.90 has been subdivided to create new subheading 3824.91 to 
facilitate the collection and comparison of data on the international movement of 
substances controlled under the Chemical Weapons Convention.  
 
At the same time, expansion of the scope of subheading 3824.8 entails the 
transfer of certain products of subheadin g 3824.90 to subheading 3824.8.  G/MA/366  
 
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3901.40  
 
3901.90  ex3901.90  
 
ex3901.90  New subheading 3901.40 has been created for ethylene -alpha -olefin copolymers, 
having a specific gravity of less than 0.94.  
3907.61  
 
3907.69  ex3907.60  
 
ex3907.60  Subheading 3907.60 has been subdivided to create new subheading 3907.61 for 
poly(ethylene terephthalate), having a viscos ity number of 78  ml/g or higher.  
3909.31  
 
3909.39  ex3909.30  
 
ex3909.30  Subheading 3909.30 has been subdivided to create new subheading 3909.31 for 
poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI).  
3926.90  ex3926.90  See the remarks for heading 96.20.  
4011.70  
 
 
4011.80  
 
 
 
 
4011.90  
 4011.61  
4011.92  
 
4011.62  
4011.63  
4011.93  
4011.94  
 
4011.69  
4011.99  The new structure of subheadings 4011.6 to 4011.99 for new pneumatic tyres, of 
rubber, has been created to overcome the lack of alignment between the English 
and the French versions of the text of subheading 4011.6.  
 
4401.11  
 
4401.12  ex4401.10  
 
ex4401.10  Subheading 4401.10 has been subdivided to provide separately for coniferous and 
non-coniferous fuel wood, due to the high volume of international trade.  
4401.39  
 
4401.40  ex4401.39  
 
ex4401.39  Sawdust and wood waste and scrap have been separated into two major groups 
of products: agglomerated (pellets, briquettes, logs, etc.) and not agglomerated.  
4403.11  
 
4403.12  ex4403.10  
 
ex4403.10  Subheading 440 3.10 has been subdivided into coniferous and non -coniferous, due 
to the high volume of international trade.  
4403.21  
4403.22  
4403.23  
4403.24  
4403.25  
4403.26  ex4403.20  
ex4403.20  
ex4403.20  
ex4403.20  
ex4403.20  
ex4403.20  Subheadings 4403.21 to 4403.26 have been created to divide by species and size, 
due to the high volume of global international trade.  
 
4403.49  
 4403.49  
ex4403.99  
 Deletion of Subheading Note 2 to Chapter 44 results in the expansion of the scope 
of the exp ression "tropical wood".  
 
Amendment adopted as a result of the FAO proposal to enhance the coverage of 
wood species in order to get a better picture of trade patterns.  
4403.93  
4403.94  
4403.95  
4403.96  
4403.97  
4403.98  
4403.99  ex4403.92  
ex4403.92  
ex4403.99  
ex4403.99  
ex4403.99  
ex4403.99  
ex4403.99  Subheadings 4403.93 to 4403.98 have been created to divide by species and size, 
due to the high volume of global international trade.  
 
4406.11  
4406.12  
4406.91  
4406.92  ex4406.10  
ex4406.10  
ex4406.90  
ex4406.90  Subheadings 4406.10 and 4406.90 have been subdivided into coniferous and non -
coniferous, due to the high volume of international trade.  
 
4407.11  
4407.12  
4407.19  ex4407.10  
ex4407.10  
ex4407.10  Subheadings 4407.11 and 4407.12 have been created to provide separately for 
wood of pine and fir and spruce.  
 G/MA/366  
 
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Version  Remarks  
4407.29  
 
 
4407.96  
 
4407.97  
 
4407.99  
 4407.29  
ex4407.99  
 
ex4407.99  
 
ex4407.99  
 
ex4407.99  
 Deletion of Subheading Note 2 to Chapter 44 results in the expansion of the scope 
of the expression "tropical wood".  
 
At the same time, new subheadings 4407.96 and 4407.97 have been created for 
wood of birch, poplar and aspen.  
 
Amendment adopted as a result of the FAO proposal to enhance the coverage of 
wood species in order to get a better picture of trade patterns.  
4408.39  
 
 
4408.90  
 4408.39  
ex4408.90  
 
ex4408.90  
 Deletion of Subheading Note 2 to Chapter 44 results in the expansion of the scope 
of the expression "tropical wood".  
 
Amendment adopted as a result of the FAO proposal to enhance the coverage of 
wood species  in order to get a better picture of trade patterns.  
4409.22  
 
4409.29  
 ex4409.29  
 
ex4409.29  
 New subheading 4409.22 has been created for certain products of tropical wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the coverage of 
wood species in order to get a better picture of trade patterns.  
4412.31  
 
 
4412.33  
 
4412.34  
 
4412.39  
 4412.31  
ex4412.32  
 
ex4412.32  
 
ex4412.32  
 
4412.39  
 
 Deletion of Subheading Note 2 to Chapter 44 results in the expansion of the scope 
of the expression "tropical wood".  
At the same time, subheading 4412.32 has been subdivided to create two new 
subheadings for non -coniferous plywood.  
The text of subheading 4412.39 has been modifie d, but this modification does not 
entail transfer of products.  
 
Amendment adopted as a result of the FAO proposal to enhance the coverage of 
wood species in order to get a better picture of trade patterns.  
4418.73  
 
 
 
4418.74  
 
4418.75  
 
4418.79  ex4418.71  
ex4418.72  
ex4418.79  
 
ex4418.71  
 
ex4418.72  
 
ex4418.79  The new structure of subheading 4418.7 has been created to provide separately 
for certain assembled wooden flooring panels of bamboo (INBAR).  
 
4418.91  
 
4418.99  ex4418.90  
 
ex4418.90  Subheading 4418.90 has been subdivided to provide separately for certain articles 
of bamboo (INBAR).  
 
4419.11  
4419.12  
4419.19  
4419.90  ex4419.00  
ex4419.00  
ex4419.00  
ex4419.00  Heading 44.19 has been subdivided to provide separately for certain articles of 
bamboo (INBAR).  
4421.91  
 
4421.99  
 ex4421.90  
 
ex4421.90  
 Subheading 4421.90 has been subdivided to provide separately for certain articles 
of bamboo (INBAR).  
 
At the same time, the creation of new heading 96.20 entails the transfer of certain 
products of subheading 4421.90 to new heading 96.20.  
4801.00  
 
 
 
4802.61  
 
4802.62  4801.00  
ex4802.61  
ex4802.62  
 
ex4802.61  
 
ex4802.62  The transfers result from the amendment  of Notes 4 and 8 to Chapter 48, 
changing the size criteria for "newsprint" of heading 48.01.  
 
5402.53  
 
5402.59  ex5402.59  
 
ex5402.59  Creation of new subheading 5402.53 to provide separately for certain synthetic 
filament yarn, single, of polypropylene.  
5402.63  
 
5402.69  ex5402.69  
 
ex5402.69  Creation of new subheading 5402.63 to provide separately for certain synthetic 
filament yarn, multiple, of polypropylene.  G/MA/366  
 
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Version  Remarks  
5502.10  
 
5502.90  ex5502.00  
 
ex5502.00  Heading 55.02 has been subdivided to create new subheading  for artificial 
filament tow, of cellulose acetate tow.  
5506.40  
 
5506.90  ex5506.90  
 
ex5506.90  Creation of new subheading 5506.40 to provide separately for certain synthetic 
staple fibres, of polypropylene.  
5704.20  
 
5704.90  ex5704.90  
 
ex5704.90  Creation of new subheading 5704.20 to provide separately for tiles, of felt, having 
a maximum surface area exceeding 0.3  m² but not exceeding 1  m². 
6005.35  
 
 
 
 
6005.36  
 
6005.37  
 
6005.38  
 
6005.39  ex6005.31  
ex6005.32  
ex6005.33  
ex6005.34  
 
ex6005.31  
 
ex6005.32  
 
ex6005.33  
 
ex6005.34  The structure of subheadings 6005.31 to 6005.34 has been redrafted to provide 
separately for particular fabrics of polyethylene monofilament or of polyester 
multifilament, specified in new Subheading Note 1 to Chapter 60, used for 
antimalarial nets.  
 
6304.20  
 
6304.91  ex6304.91  
 
ex6304.91  Creation of new subheading 6304.20 to provide separately for bed nets, of warp 
knit fabrics specified in Subheading Note 1 to Chapter 63 (antimalarial nets).  
6815.10  ex6815.10  See the remarks for h eading 96.20.  
6907.21  
 
 
 
 
6907.22  
 
 
 
 
6907.23  
 
 
 
 
6907.30  
 
 
 
 
6907.40  
 ex6907.10  
ex6907.90  
ex6908.10  
ex6908.90  
 
ex6907.10  
ex6907.90  
ex6908.10  
ex6908.90  
 
ex6907.10  
ex6907.90  
ex6908.10  
ex6908.90  
 
ex6907.10  
ex6907.90  
ex6908.10  
ex6908.90  
 
ex6907.10  
ex6907.90  
ex6908.10  
ex6908.90  The present structure of headings 69.07 and 69.08 has become obsolete and has 
been revised based on industry practice.  
7326.90  ex7326.90  See the remarks for heading 96.20.  
7616.99  ex7616.99  See the remarks for heading 96.20.  
8424.41  
 
8424.49  
 
8424.82  
 ex8424.81  
 
ex8424.81  
 
ex8424.81  
 Creation new subheadings 8424.41 and 8424.49 for agricultural and horticultural 
sprayers, separating portable sprayers (i.e., operator carried sprayers) from other 
sprayers (e.g., tractor mounted, trailer -mounted or self -propelled sprayers). As a 
consequence, subheading 8424.81 has been renumbered.  
 
Amendment adopted as a result of the FAO proposal to enhance the data on trade 
and use of agricultural machinery.  
8431.39  ex8431.39  See the remarks for  heading 96.20.  
8432.31  
 
 
 
8432.39  ex8432.30  
 
 
 
8432.30  Subheading 8432.30 has been subdivided to create new subheading 8432.31 for 
no-till direct seeders, planters and transplanters.  
 
Amendment adopted as a result of the FAO proposal to enhance the data on trade 
and use of agricultural machinery.  G/MA/366  
 
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Version  Remarks  
8432.41  
 
8432.42  
 ex8432.40  
 
ex8432.40  
 Subheading 8432.40 has been subdivided to create new subheadings 8432.41 
and 8432.42 for manure spreaders and fertiliser distributors, respectively.  
 
Amendment adopted as a result of the FAO proposal to enhance the data on trade 
and use of agricultural machinery.  
8456.11  
8456.12  
8456.40  
8456.50  
8456.90  ex8456.10  
ex8456.10  
ex8456.90  
ex8456.90  
ex8456.90  Subheading 8456.10 has been subdivided to create new subheadings 8456.11  
and 8456.12 for machines operated by laser, on the one hand, and machines 
operated by other light or photon beam processes, on the other hand.  
 
At the same time, new subheadings 8456.40 and 8456.50 have been created to 
provide separately for machines oper ated by plasma arc processes and water -jet 
cutting machines, respectively.  
8459.41  
 
8459.49  ex8459.40  
 
ex8459.40  Subheading 8459.40 has been subdivided to create new subheading 8459.41 for 
numerically controlled boring machines.  
8460.12  
 
 
8460.19  
 
 
8460.22  
 
 
8460.23  
 
 
8460.24  
 
 
8460.29  
 
 
8460.90  8460.11  
ex8460.90  
 
8460.19  
ex8460.90  
 
ex8460.21  
ex8460.90  
 
ex8460.21  
ex8460.90  
 
ex8460.21  
ex8460.90  
 
8460.29  
ex8460.90  
 
ex8460.90  Subheadings 8460.1 to 8460.29 have been redrafted and renumbered in light of 
technologies used nowadays by certain machine -tools and in patterns of 
international trade with those machines.  
 
At the same time, new subheadings 8460.22 and 8460.23 have been created for 
certain centreless grinding machines and other cylindrical grinding  machines, 
respectively.  
 
8465.20  
 
 
 
 
 
 
 
8465.91  
8465.92  
8465.93  
8465.94  
8465.95  
8465.96  
8465.99  ex8465.91  
ex8465.92  
ex8465.93  
ex8465.94  
ex8465.95  
ex8465.96  
ex8465.99  
 
ex8465.91  
ex8465.92  
ex8465.93  
ex8465.94  
ex8465.95  
ex8465.96  
ex8465.99  Creation of new subheading 8465.20 for certain machining centres which can 
carry out different types of machining operations by automatic tool change from 
a magazine or the like, specified in Subheading Note 1 to Chapter 84.  
 
8472.90  
 8469.00  
8472.90  
 Deletion of heading  84.69 because of the low volume of trade entails the transfer 
of the products of this heading to subheading 8472.90.  
8473.30  
8473.40  
 
 
8473.50  ex8473.30  
8473.10  
8473.40  
ex8473.50  
ex8473.50  See also the remarks for heading 96.20  
 
At the same time, deletion of subheading 8473.10 and amending the scope of 
subheading 8473.50 entails the transfer of products to subheading 8473.40  
8487.90  ex8487.90  See the remarks for heading 96.20.  
8522.90  ex8522.90  See the remarks for heading 96.20.  G/MA/366  
 
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Version  Remarks  
8528.42  
 
8528.49  
8528.52  
 
8528.59  
8528.62  
 
8528.69  8528.41  
ex8528.49  
ex8528.49  
8528.51  
ex8528.59  
ex8528.59  
8528.61  
ex8528.69  
ex8528.69  Subheadings 8528.41, 8528.51 and 8528.61 have been redrafted and 
renumbered to cover monitors and projectors, capable of directly connecting to 
and designed for use with an automatic data processing machine of heading 
84.71.  
 
 
The texts of HS  2017 subheadings 8528.42, 8528.52 and 8528.62 entail the 
transfer of certain products of subheadings 8528.49, 8528.59 and 8528.69 to 
subheading s 8528.42, 8528.52 and 8528.62, respectively.  
 
8529.90  ex8529.90  See the remarks for heading 96.20.  
8539.50  ex8543.70  Creation of new subheading 8539.50 for light -emitting diode (LED) lamps.  
8542.31  
 
 
 
 
 
 
 
8542.32  
 
 
 
 
 
 
 
8542.33  
 
 
 
 
 
 
8542.39  
 8542.31  
Applicable 
subheadings, 
in particular 
in Chapters  
84, 85, 90, 
93 and 95  
 
8542.32  
Applicable 
subheadings, 
in particular 
in Chapters  
84, 85, 90, 
93 and 95  
 
8542.33  
Applicable 
subhea dings, 
in particular 
in Chapter 
85 
 
8542.39  
Applicable 
subheadings, 
in partic ular 
in Chapters  
84, 85, 90, 
93 and 95  Expansion of the scope of heading 85.42 to include multi -component integrated 
circuits (MCOs). These MCOs have been defined in new Note 9 (b) (iv) to 
Chapter  85. 
 
Expansion of the scope of heading 85.42 entails the possible transfer of certain 
products currently covered by other headings of the Nomenclature (in particular, 
but not limited to, headings 84.22, 84.31, 84.43, 84.50, 84.66, 84.73, 84.76, 
85.04, 85.17, 85.18, 85.22, 85.29, 85.30, 85.31, 85.35, 85.36, 85.37 , 85.38, 
85.43, 85.48, 90.25, 90.26, 90.30, 90.31, 90.32, 90.33, 93.05, 93.06 and 95.04) 
to subheading 8542.31, 8542.32, 8542.33 or 8542.39.  
 
 
8543.70  
  ex8543.70  
 Creation of new subheading 8539.50 for light -emitting diode (LED) lamps entails 
the transfe r of these products to the new subheading 8539.50.  
8701.91  
 
8701.92  
 
8701.93  
 
8701.94  
 
8701.95  ex8701.90  
 
ex8701.90  
 
ex8701.90  
 
ex8701.90  
 
ex8701.90  Subheading 8701.90 has been subdivided to introduce further detail on the engine 
power of other tractors.  
Amendment adopted as a result of the FAO proposal to enhance the data on trade 
and use of agricultural machinery.  
 
8702.10  
 
8702.20  
 
 
8702.30  
 
8702.40  
 
8702.90  ex8702.10  
 
ex8702.10  
ex8702.90  
 
ex8702.90  
 
ex8702.90  
 
ex8702.90  The structure of heading 87.02 has been redrafted and renumbered to provide 
separately for hybrid electric and plug -in hybrid vehicles and for all -electric motor 
vehicles, respectively.  
 G/MA/366  
 
- 40 - 
 
  2017 
Version  2012 
Version  Remarks  
8703.21  
 
8703.22  
 
8703.23  
 
8703.24  
 
8703.31  
 
8703.32  
 
8703.33  
 
8703.40  
 
 
 
 
 
8703.50  
 
 
 
8703.60  
 
 
 
 
 
8703.70  
 
 
 
 
8703.80  
 
8703.90  
 ex8703.21  
 
ex8703.22  
 
ex8703.23  
 
ex8703.24  
 
ex8703.31  
 
ex8703.32  
 
ex8703.33  
 
ex8703.21  
ex8703.22  
ex8703.23  
ex8703.24  
ex8703.90  
 
ex8703.31  
ex8703.32  
ex8703.33  
ex8703.90  
ex8703.21  
ex8703.22  
ex8703.23  
ex8703.24  
ex8703.90  
 
ex8703.31  
ex8703.32  
ex8703.33  
ex8703.90  
 
ex8703.90  
 
ex8703.90  The structure of heading 87.03 has been redrafted and renumbered to provide 
separately for hybrid electric vehicles, plug -in hybrid vehicles and for all -electric 
motor vehicles, respectively.  
 
8711.60  
 
8711.90  
 ex8711.90  
 
ex8711.90  Creation of new subheading 8711.60 to provide separately for all -electric 
motorcycles and cycles with an auxiliary motor.  
9005.90  
 ex9005.90  See the remarks for heading 96.20.  
9006.59  9006.10  
9006.59   
 Deletion of subheading  9006.10 entails the transfer of these products to 
subheading  9006.59.  
9006.91  ex9006.91  See also the remarks for heading 96.20.  
9007.91  ex9007.91  See also the remarks for heading 96.20.  
9015.90  ex9015.90  See also the remarks for heading 96.20.  
9033.00  ex9033.00  See also the remarks for heading 96.20.  
9209.99  ex9209.99  See the remarks for heading 96.20.  
9401.52  
 
9401.53  ex9401.51  
 
ex9401.51  Subheading 9401.51 has been subdivided to provide separately for seats of 
bamboo and seats of rattan, respectively.  
9403.82  
 
9403.83  ex9403.81  
 
ex9403.81  Subheading 9403.81 has been subdivided to provide separately for certain 
furniture of bamboo and certain furniture of rattan, respectively.  
9406.10  
 
9406.90  ex9406.00  
 
ex9406.00  Heading 94.06 has been subdivided to provide separately for prefabricated 
buildings of wood.  
 G/MA/366  
 
- 41 - 
 
  2017 
Version  2012 
Version  Remarks  
9620.00  
 ex3926.90  
ex4421.90  
ex6815.10  
ex7326.90  
ex7616.99  
ex8431.39  
ex8473.30  
ex8487.90  
ex8522.90  
ex8529.90  
ex9005.90  
ex9006.91  
ex9007.91  
ex9015.90  
ex9033.00  
ex9209.99  Creation of new heading 96.20 for monopods, bipods, tripods and similar articles 
entails the transfer of these products currently classified in other headings of the 
Nomenclature to the new heading 96.20.  
 
 
__________