G/MA/330  
 
19 October  2016 
(16-5671) Page: 1/35 
Committee on Market Access    
 
TRANSPOSITION OF MEM BERS' CTS FILES TO T HE HS 2012 NOMENCLAT URE:  
NOTES ON METHODOLOGY  
ADOPTED ON 11 OCTOBE R 2016  
 
Table of Contents  
 
INTRODUCTION  ................................ ................................ ................................ ...............  2 
1   DESCRIPTION OF HS 20 12 CHANGES  ................................ ................................ ..........  2 
1.1   One-to-one relationships  ................................ ................................ ..............................  3 
1.2   Split ................................ ................................ ................................ ...........................  3 
1.3   Merger  ................................ ................................ ................................ .......................  4 
1.4   Complex cases  ................................ ................................ ................................ ............  4 
2   INTRODUCING HS 2012 CHANG ES IN WTO SCHEDULES  ................................ ..............  5 
3   METHODOLOGY FOR PROC ESSING HS 2012 CHANG ES ................................ ................  8 
4   THE NEED FOR SIMPLIF ICATION  ................................ ................................ ...............  10 
5   PROPOSED STEPS TO SI MPLIFY THE HS 2012 T RANSPOSITION  ...............................  11 
5.1   INRs and legal instruments  ................................ ................................ .......................... 11 
5.2   Take into consideration Members' transpositions in their applied tariffs  ............................. 12 
5.3   Simplified correlations  ................................ ................................ ................................ .12 
5.4   Correlations without clear codes  ................................ ................................ ................... 16 
5.5   Coding conventions  ................................ ................................ ................................ .....17 
5.6   Agriculture vs. non -agriculture breakdown  ................................ ................................ .....17 
6   FORMAT AND CONTENTS OF THE  HS 2012 TRANSPOSITIO N FILES  ...........................  18 
7   VERIFICATION OF MEMB ERS' SUBMISSIONS  ................................ ............................  20 
7.1   Processing and formatting  ................................ ................................ ........................... 20 
7.2   Consistency of submissions  ................................ ................................ .......................... 20 
7.3   Compare submissions with the standard WCO's correlation table  ................................ ......20 
ANNEX: HS  2012 TO HS  2007 CORRELATIONS  ................................ ...............................  23 
 G/MA/330  
 
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  INTRODUCTION  
1.  This document describes the methodological guideline s that the Secretariat intends to follow for 
the implementation of the HS  2012 transposition. The procedural and the general technical aspects 
of this project were adopted by the General Council Decision of 30 November 2011 (hereafter the 
"HS 2012 Decision ")1.  Under this project, the Secretariat will assist developing country Members 
in preparing their submissions for the HS 2012 transposition exercise and verify the submissions 
provided by developed country Members and developing country Members that have  prepared 
their own submissions.  
 
2.  This document provides a detailed description of the methodology that the Secretariat will 
follow in the HS 2012 transposition exercise, which is  identical to the one used for the HS 2007 
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 
simplifications of the transposition process and a standard procedure for verifying Members' 
submissions .   
 
3.  This document is organi zed in seven sections. Section 1  provides an overview of the HS  2012 
amendments and a categorization of those changes.  The manner in which these changes will be 
introduced into the WTO Schedules of concessions is further el aborated in Section 2  with detailed 
examples.  Section 3  describes the general methodology that the Secretariat will follow i n the 
transposition.  Section 4  discusses 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 in the 
resulting HS  2012 schedules, as well to preserve a better link to the Members' applied 
nomenclatures.  Section 5  follows by describing the  proposed 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 Members' submissions .  Lastly, the Annex presents the 
complete HS 2012 to 2007 correlation table, including comments outlining possible simplifications.  
 
1  DESCRIPTION OF  HS 2012 CHANGES  
1.1.  The Harmonized System 2012 is the fifth major amendment of the HS since its entry int o 
force in 1988.  The 2012 revision contains 220 sets of amendments, which results in an increase of 
the overall number of HS subheadings from 5,052 to 5,205.  The Contracting Parties to the HS 
Convention made these amendments in order to better reflect ch anges in trade patterns, 
technological progress, social and environmental needs, 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, thes e amendments 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.  Over a th ird of the HS 2012 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 straig htforward and 
can be transposed by a computer program that simply replaces the old texts with the new texts as 
specified in the HS 2012 amendment.  
 
1.4.  Thus the transposition work will mainly focus on the remaining structural changes , which 
normally crea te or delete HS subheadings, 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 structural changes of HS 2012 are defined by 617 pairs of correlations in the 
concordance table that have been published by the Secretariat of the World Customs Organization 
                                                
1 WT/L/831.  G/MA/330  
 
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  (WCO)2. Of these, 305 HS 2007 subheadings are affect ed by the HS 2012 transposition, of which 
175 do not exist anymore in the newer version, while 130 6 -digit codes were reused but the 
product scope was modified. Some 329 new subheadings were created in HS 2012. Depending on 
the relationships between HS  2007 and HS 2012 subheadings, as well as the complexity of the 
changes, the correlations can be categorized as:   
 
(1) one-to-one relationships, where one HS 2007 subheadin g corresponds exactly to one 
HS 2012 subheading,  
(2) splitting of one HS 2007 subheadin g into two or more HS 2012 subheadings,  
(3) merging two or more HS 2007 subheadings into one HS 2012 subheading, or  
(4) more complex cases, involving both splitting and merging of whole or part of different 
HS 2007 subheadings.   
 
1.1  One-to-one relationship s 
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 2012 subheadings whose product scope were 
changed or have been introduced as new entries. The second column p resents the corresponding 
HS 2007 codes, which may contain an "ex" prefix to indicate that the corresponding HS 2012 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  
2012 version  2007 version  Remarks in WCO's concordance table  
2008.93  ex2008.99  Creation of new subheading 2008.93 for cranberries.  
Subheading 2008.92 has been renumbered as 2008.97.  2008.97  2008.92  
2008.99  ex2008.99  
 
HS 2012  Product description   HS 2007  Product description  
 - Other, including mixtures other 
than those of subheading 2008.19 :    - Other, including mixtures other 
than those of subheading 2008.19:  
2008.91  -- Palm hearts   2008.91  -- Palm hearts  
2008.93  -- Cranberries (Vaccinium …)     
2008.97  -- Mixtures   2008.92  -- Mixtures  
2008.99  -- Other   2008.99  -- Other  
     
 
1.7.  In this case, HS 2012 Subheading 2008.97 originates from only one HS 2007 subheading,  
which is no t prefixed, and is entirely transferred to only one HS 20 12 subheading. This is a 
one-to-one relationship where the product coverage of HS 2012 subheading 2008.97 is exactly the 
same as HS 2007 subheading 2008.92; i.e. a simple renumbering of the subheadin g is done.  
 
1.8.  Note that part of (ex) HS 2007 subheading 2008.99 (other) is assigned to HS 2012 
subheading 2008.93 (cranberries) and the remaining part (ex) that is retained in code 2008.99 is 
redefined in the HS 2012 version.  To make it clear that onl y "part of" a subheading is assigned to 
another subheading, the HS 2007 subheading is prefixed by "ex". Although HS 2012 
subheading  2008.93 originates from only one HS 2007 subheading, this is not a one -to-one 
relationship since the corresponding HS 2007 s ubheading is split into more than one HS 2012 
subheading.  
 
1.2  Split 
1.9.  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  2012 subheadings 1001.11 and 1001.19 are derived from HS  2007 subheading 1001.10 
which was split to differentiate between seeds and other; the HS 2007 code is deleted as a 
subheading and, in this case, becomes an explanatory entry (header) in HS 2 012.  
  
                                                
2 See G/MA/W/105.  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 two corrigenda 
(March and July 2011); G/MA/W/105 does not include the July corrigendum (HS 2012 1001.99 and 3913.90).  G/MA/330  
 
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  Table 2: Example of a split2012 version  
2012 version  2007 version  Remarks  in WCO's  concordance table  
1001.11  ex1001.10  Subheadings 1001.10 and 1001.90 have been subdivided to provide 
separately for seeds of durum wheat and other wheat and meslin  1001.19  ex1001.10  
1001.91  ex1001.90  
1001.99  ex1001.90  
 
HS 2012  Product description   HS 2007  Product description  
1001 Wheat and meslin   1001 Wheat and meslin  
1001.1  - Durum wheat   1001.10  - Durum wheat  
1001.11  -- Seed    
1001.19  -- Other     
1001.9 - Other   1001.90  - Other  
1001.91  -- Seed    
1001.99  -- Other     
 
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  
2012 version  2007 version  Remarks  in WCO's  concordance table  
9109.10  9109.1 1 Subheadings 9109.11 and 9109.19 have been merged into new subheading 
9109.10 because of the low volume of trade   9109.19  
 
HS 2012  Product description   HS 2007  Product description  
9109 Clock movements, complete 
and assembled   9109 Clock movements, com plete 
and assembled  
9109.10  - Electrically operated   9109.1  - Electrically operated  
   9109.11  -- Of alarm clocks  
   9109.19  -- Other  
9109.90  - Other   9109.90  - Other  
 
1.4  Complex cases  
1.11.  A complex case is a many -to-many relationship where both spli tting and merging of whole 
or part of different HS  2007 subheadings into several HS 2012 subheadings occurs at the same 
time.   
 
Table 4: Example of a complex case   
2012 version  2007 version  Remarks  in WCO's  concordance table  
0101.21  ex0101.10  Subdivisi on of subheading 0101.10 to provide separately for horses and 
asses.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the good global security.  0101.29  ex0101.90  
0101.30  ex0101.10  
 ex0101.90  
0101.90  ex0101.90  
 G/MA/330  
 
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HS 2012 Product description   HS 2007  Product description  
0101 Live horses, asses, mules and 
hinnies.   0101 Live horses, asses, mules and 
hinnies.  
0101.2  - Horses :     
0101.21  -- Pure-bred breeding animals   0101.10  - Pure-bred breeding animals  
0101.29  -- Other  0101.90  - Other  
0101.30  - Asses     
     
0101.90  - Other     
 
1.12.  In this case, HS 2007 subheading 0101.10 is split into  two HS 2012 subheadings and 
HS 2007 subheading 0101.90 is split into three HS 2012 subheadings.  At the same time, both 
part of 0101.10 and part of 0101.90 are merged into HS 2012 subheading 0101.30.  
 
2  INTRODUCING HS 2012 CHANGES IN WTO SCHED ULES  
2.1.  When introducing HS changes into WTO schedules of concessions, paragraph 4 of the 
HS 2012 Decision provides the guiding princip le 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 o f 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 I above constitute a framework that facilitates the 
tracking of modifications from HS 2007 into HS 2012 and facilitate the understanding of the 
explanations by the WCO. One way of doing this is to look first at the HS 2 007 subheading and 
then focus on the relevant HS 2012 subheading(s) where the specific product should be allocated. 
An alternative approach is to start with the HS 2012 subheading and then search for the relevant 
HS 2007 subheading(s) that they originate f rom.  
 
2.3.  In case a Member has a ceiling binding of 20 per cent for a gricultural products and 
10 per cent for non -agricultural product, the transposition of the Member's commitments would be 
relatively straight forward. It would only be necessary to cla ssify the HS 2012 subheadings in 
agricultural and non -agricultural products and then reflect the concessions according to these two 
sectors.  It would not be necessary to have a detailed description of where an HS 2007 subheading 
goes in the 2012 nomenclat ure. 
 
2.4.  In the approach proposed by the Secretariat, the transposition of Members' commitments 
starts with the standard HS 2012 nomenclature, which is then linked to the corresponding national 
tariff lines in HS 2007 via the WCO's 6 -digit correlation t able. The specific concessions are 
identified and, where relevant, breakouts are created whenever the concessions within a particular 
subheading are different. A correlation table describing how the HS 2012 tariff lines are linked to 
the national HS 2007 l ines is also produced for transparency.  
 
2.5.  In the example below, HS 2012 Subheading 1001.19 ori ginates from HS 2007 
subheading  1001.10 (see Table 2 above), which is broken down into three national tariff lines.  
These three national tariff lines are c alled "candidate lines". In the WCO correlation table, the 
HS 2007 subheading is prefixed with an "ex" to indicate that HS 2012 subheading 1001.19 
originates from only part of the products covered by HS 2007 subheading 1001.10. To identify 
which of the thr ee national tariff lines should be assigned to the HS 2012 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.3  
 
                                                
3 It may also happen that only parts of national tariff lines are relevant for the new HS 2012 
subheading.   G/MA/330  
 
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  Case 1.a: All candidate lines with identical level of commitments  
HS 2012  Product description  HS 2007  Product description  Duty INR 
1001.1  - Durum wheat  1001.10  - Durum wheat    
1001.11  - - Seed 1001.1010  - - For animal feed  5 A 
  1001.1020  - - For sowing  5 A 
  1001.1090  - - Other  5 A 
1001.19  - - Other  1001.1010  - - For animal feed  5 A 
  1001.1020  - - For sowing  5 A 
  1001.1090  - - Other  5 A 
 
2.6.  The comparison of product descriptions in both versions shows that HS 2012 
subheading  1001.19 origi nates from two national tariff lines (1001.1010 and 1001.1090), which 
means that the remaining third candidate line should be discarded. However, in this specific 
situation, the commitments contained on each of the national tariff lines are identical for a ll three 
candidate lines. Consequently, whether only two or all candidate lines are retained, the duty level 
that would correspond for HS 2012 subheading 1001.19 is 5 per cent with an INR for Member "A".  
Hence, whenever the concessions are identical for a ll 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 recurring to a manual transposition. The corresponding 
correlation that wi ll be created by the program, which is used for tracking purposes, would 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.  
 
Case 1.b: All candidate lines with identical level of c ommitments, transposition to 
HS 2012  
HS 2012   Duty INR HS 2007   Duty INR 
1001.1  - Durum wheat    1001.10  - Durum wheat    
1001.1100  -- Seed 5 A 1001.1010  - - For animal feed  5 A 
    1001.1020  - - For sow ing 5 A 
    1001.1090  - - Other  5 A 
1001.1900  -- Other  5 A 1001.1010  - - For animal feed  5 A 
    1001.1020  - - For sowing  5 A 
    1001.1090  - - Other  5 A 
 
2.7.  The situation is different when the concessions for the candidate lines within a subheadin g 
are different; candidate lines for deletion have to be identified and breakouts in HS 2012 have to 
be created to reflect the different levels of such concessions.  
 
Case 1.c: Candidate lines with different level of commitments  
HS 2012   Duty INR HS 2007   Duty INR 
1001.1  - Durum wheat    1001.10  - Durum wheat    
    1001.1010  - - For animal feed  5 A 
1001.1100  - - Seed 5 A 1001.1020  - - For sowing  5 A 
    1001.1090  - - Other  4 A 
1001.19  - - Other   
     
1001.1910  - - - For animal feed  5 A 1001.1010  - - For animal feed  5 A 
    1001.1020  - - For sowing  5 A 
1001.1990  - - - Other  4 A 1001.1090  - - Other  4 A 
 
Case 2: The case of a one -to-one relationship was introduced in Table 1. An HS 2007 subheading 
was entirely transferred to a single HS 2012 subheading a nd the lat ter originates from only one 
HS 2007 subheading.  This means that there is no change in the product scope for these 
subheadings and a simple renumbering is done. This change can be introduced in a schedule of 
concessions by substituting the HS 20 07 code with the new HS 2012 code. If there are national 
breakouts under the affected subheadings, the first six digits of the national codes are replaced.   
 G/MA/330  
 
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  Case 2: One -to-one relationship  
HS 2012  Product description  Duty INR HS 2007  Product description  Duty INR 
2008.9 7 -- Mixtures    2008.9 2 -- Mixtures    
2008.9 71 --- with added spirit    2008.9 21 --- with added spirit    
2008.9 711 ---- Tropical fruit  5 A 2008.9 211 ---- Tropical fruit  5 A 
2008.9 719 ---- Other  0 B 2008.9 219 ---- Other  0 B 
2008.9 790 --- Other  5 C 2008.9 290 --- Other  5 C 
 
Case 3: In this case multiple HS 2007 subheadings are entirely merged into a single HS 2012 
subheading (none of the HS 2007 are prefixed), i.e. all the products covered by the HS 2007 
subheadings are fully transferred t o one, and only one, HS 2012 subheading.  
 
2.8.  The example below shows that two HS 2007 subheadings are transferred to HS 2012 
subheading 9109.10 where they need to be recorded in terms of HS 2012 codes (see Table 3 for 
the 6-digit correlation). National  headers (7 -digit codes) corresponding to each one of the HS 2007 
subheading are first introduced under the HS 2012 subheading and the national tariff lines are 
listed under each national header. Thus, there is no need to create national breakouts by 
compa ring product scope in each version of the HS.  
 
Case 3.a: The entirety of HS 2007 subheadings are transferred to a single HS 2012 
subheading  
HS2012  Product description  HS 2007   Duty INR 
9109 Clock movements, complete 
and assembled  9109 Clock movements, com plete and 
assembled    
9109.10  - Electrically operated  9109.1  - Electrically operated    
  9109.11  -- Of alarm clocks  5 A 
  9109.1110  --- With opto -electronic display    
  9109.1190  --- Other  0 B 
  9109.19  -- Other    
  9109.191  --- Of a width < 50 mm    
  9109.1911  ---- For use in civil aircraft  5 B 
  9109.1919  ---- Other  0 C 
  9109.1990  --- Other  5 B 
 
Case 3.b: The entirety of HS 2007 subheadings are transferred to a single HS 2012 
subheading, transposition to HS 2012  
HS2012  Product description  Duty INR HS 2007  Duty INR 
9109 Clock movements, complete and assembled    9109   
9109.10  - Electrically operated    9109.1    
9109.101  -- Of alarm clocks    9109.11    
9109.10110  --- With opto -electronic display  5 A 9109.1110  5 A 
9109.10190  --- Other  0 B 9109.1 190 0 B 
9109.109  -- Other    9109.19    
9109.1091  --- Of a width < 50 mm    9109.191    
9109.10911  ---- For use in civil aircraft  5 B 9109.1911  5 B 
9109.10919  ---- Other  0 C 9109.1919  0 C 
9109.10990  --- Other  5 B 9109.1990  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 2007 subheadings, and one or more of the 
HS 2007 subheadings are prefixed with "ex". Consider HS 2012 subheading 8456.90 which 
originates from a full HS 2007 subheading (8456.90) and part of 8479.89.  
 
Case 4.a: Identical level of commitments for each of the HS 2007 subheadings  
2012 version  2007 version  Remarks  in WCO's  concordance table  
8456.90  8456.90  
ex8479.89  The scope of he ading 84.56 was expanded to cover also water -jet 
cutting machines.  
 G/MA/330  
 
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HS2012  Product description  HS 2007  Product description  Duty INR 
8456.90  - Other  8479.89  -- Other    
  8479.8910  --- Air purifiers  0 B 
  8479.8920  --- Machines for plating by dipping  0 B 
  8479.8930  --- Machines for glazing ceramics  0 B 
  8479.8990  --- Other  0 B 
  
8456.90  - Other    
  8456.9010  -- Numerically controlled  5 A 
  8456.9090  -- Other  5 A 
 
2.9.  In the example above, HS 2007 subheading 8479.89 consists of 4 national tari ff lines. To 
reflect the level of commitment in HS 2012, the national tariff line(s) where "water -jet cutting 
machines" are classified within 8479.89 has (have) to be identified.  HS2007 Subheading 8479.89 
if prefixed in the correlation table and only part  of this subheading should be transferred to 
HS2012 subheading 8456.90. The commitments are identical within each subheading, which 
means that an analysis of the product scope in HS 2007 is not necessary to correctly reflect the 
concessions in HS 2012 as s hown in the table below.  
Case 4.b: Identical level of concessions for each of the HS 2007 s ubheadings, 
transposition to HS  2012  
HS2012  Product description  Duty INR HS 2007  Duty INR 
8456.90  - Other    8479.89    
8456.9010  -- Water -jet cutting machines  0 B 8479.8910  0 B 
    8479.8920  0 B 
    8479.8930  0 B 
    8479.8990  0 B 
    8456.90    
8456.9090  -- Other  5 A 8456.9010  5 A 
    8456.9090  5 A 
 
2.10.  The correlation table that traces the transfer of products from HS 2007 into HS 2012 needs 
to identify a ll the national tariff lines in HS 2007 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 2012.  
 
3  METHODOLOGY FOR PROC ESSING HS 2012 CHANG ES 
3.1.  Paragraph 9 of the HS 2012 Decision mandates the Secretariat to review the submissions 
prepared by Members. This review will follow a factual report4 which will include observations on 
the application of the transposition procedure/methodology.  This report will first  be submitted to 
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 2012 file" and will be 
circulated for multilateral review.  
 
3.2.  As provid ed in paragraph 3 of the HS 2012 Decision, the Secretariat's work shall be based on 
each Member's latest schedule, as reflected in the CTS.  If tariff lines affected by changes in the 
HS 2012 nomenclature have not yet been certified in the HS 2007 nomencla ture, then the "draft 
HS 2007 files", which have been approved by all other Members in the multilateral review of the 
HS 2007 transposition, shall be used as the basis for those tariff lines.  
 
3.3.  The methodology employed by the Secretariat is based on the 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 s ubheadings 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 t he previous two transposition exercises, 
a uniform processing methodology has been  developed. It includes some semi -automatic 
                                                
4 See Section VII.  G/MA/330  
 
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  procedures in order  to standardize and simplify the transposition process.  Like in the HS 2002 and 
HS 2007 transposition exercise s, the following three -step procedure will be used by the WTO 
Secretariat:  
 
(1) All the HS 2012 subheadings that  are related to structural  changes will be identified.  For 
each of th ese HS 2012 subheadings, all corresponding HS 2007 subheadings and their 
related national tariff lines will be identified in the CTS Concession table and allocated to 
their respective HS 2012 subheadings .  The result of this step will be a table listing  all 
HS 2012 subheadings and the corresponding HS 2007 national tariff lines that could 
potentially be reallocated under these HS 2012 subhead ings.  A pair of HS 2012 and 
HS 2007 subheadings should be the same as that in the WCO standard correlation tables.  
One pair may correspond to more than one national tariff line.  And one na tional tariff line 
may correspond to more than one pair of HS six-digit correlations or HS 2012 
subheadings.  All tariff lines corresponding to an HS 2012 subheading are called "candidate 
lines" for this HS 2012 subheading.  
 
(2) A computer program will evaluate all candidate lines for each HS 2012 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 2012 subheading 
have identical conces sions (if they present the same core parts of the concessions, e.g. 
bound duty, INRs, ODCs, SSG, etc.), these candidate lines could be simplified by collapsing 
them into one HS 2012 line.  As it is no longer necessary to distinguish between those 
candidate  lines with identical concessions, the different "origins" of these candidate lines 
could be ignored to simplify the outcome.  The HS 2012 subheading code and description 
would become the new tariff line code and description.5 
 
(3) When the concessions of candidate lines do not fit in any of t he four cases listed in 
Section  II above, these HS 2012 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 whet her they should be retained for this HS 2012 subheading or should 
be removed from this HS 2012 subheading.  Since one HS 2007 subheading can be split 
into more than one HS 2012 subheading, a national tariff line under this HS 2007 
subheading could, in theo ry, be assigned to each corresponding HS 2012 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 2012 subheading, but it should appear under at least 
one HS  2012 subheading.  For all candidate lines that are kept, tariff line codes and 
descriptions may need to be re -defined accordingly based on the national product 
descriptions.  These new codes and descriptions become part of the new CTS in HS 2012 
and the pairs o f tariff line codes in HS 2007 and HS 2012 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 t he resources on 
the manual work, it should be noted that the manual work involved would still be extensive and 
will require a considerable resources from the WTO Secretariat.  
 
3.6.  The following chart illustrates how this process is applied for processin g two HS changes of a 
mock schedule with four national tariff lines.  The first change related to subheading 9109.10 is 
processed automatically since the two national tariff lines have the same duties.  The second 
change on subheadings 2008.93 and 2008.99 involves different duties for candidate lines.  It has 
to be processed manually  to take into account the national descriptions and duty rates .   
 
                                                
5 Zeros ("0"s) may be added to make the code the same length as other national tariff line codes.  G/MA/330  
 
- 10 - 
 
  Figure 5:  Example of transposition procedures  
WCO Correlation Table   Schedule of concessions in HS 2007   
HS 2012  HS 2007   TL Code in HS 
2007 Description  Duty 
9109.10  9109.11   9109.1100  National 
Description A  50% 
  9109.19   9109.1900  National 
Description B  50% 
      
HS 2012  HS 2007   TL Code in HS 
2007 Description  Duty 
2008.93  ex2008.99   2008.99.10  National  
Description C  10% 
2008.99  ex2008.99   2008.99.90  National 
Description D  20% 
 
   Step 1  
 
 
Candidate lines for HS 2012 subheadings   New Schedule in HS 2012  
HS 2012  HS 2012  HS 2007  HS 2007  Description         TL code in 
HS 2012  Description    
9109.10  Standard 
Description 1  9109.11  9109.1100  National 
Description 
A 50% Step 2  9109.10  Standard 
Description 
1 50% 
9109.10  Standard 
Description 1  9109.19  9109.1900  National 
Description 
B 50% Collaps
ed       
              
2008.93
* Standard 
Description 2  2008.93  2008.9910  National 
Description 
C 10%     
2008.93  Standard 
Description 2  2008.93  2008.9990  National 
Description 
D 20% Step 3  2008.9300  Standard 
Description 
2 20% 
2008.99  Standard 
Description 3  2008.99  2008.9910  National 
Description 
C 10% Manual  2008.9910  National 
Description 
C 10% 
2008.99  Standard 
Description 3  2008.99  2008.9990  National 
Description 
D 20%  2008.9990  National 
Description 
D 20% 
*  It is assumed that as a candidate, HS 2007 national tariff line 2008.9910 is not relevant to HS  2012 
subheadi ng 2008.93.  Therefore, it was dropped for 2008.93, but retained for 2008.99 .  
 
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 interna tional 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 difficult 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 2007 transposition methodology6" highlighted the need for simplification  of a limited 
number of cases, 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 com plicated technical descriptions. While the 
                                                
6 G/MA/283, Transposition of Members' CTS files to the HS 2007 nomenclature, notes on the 
methodology", adopted on 26 April 2012.  G/MA/330  
 
- 11 - 
 
  "2002 methodology"7 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 al ign to the nomenclature of the applied tariff used by Members in practice. In 
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 proc edures 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 metho ds were provided for in the earlier HS transpositions procedure s in respect of 
the bound duties8, and are described in paragraph 5 of Annex  2 of the HS 2012 decision .  For 
instance, when two tariff lines with different duties were combined, the duty corres ponding to the 
tariff line with majority 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.9   
 
4.4. Althoug h the decision does not mention methodologies 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 2012 TRANSPOSITIO N 
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 
obligations.  The use of any of these methods, which have already been formally approved by the 
Committee for the HS 2007 transposition, 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 (present 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 I NRs 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:  
 
2012 version  2007 version  Remarks  in WCO's  con cordance table  
3808.50  3808.50  
ex3808.91  
ex3808.92  
ex3808.93  
ex3808.94  
ex3808.99  The scope of subheading 3808.50 has been expanded to cover the 
products listed in the new subheading Note 1 to Chapter 38. 
Amendments made consequential to the Rotterdam Conv ention on the 
prior informed consent procedure (PIC) for certain hazardous chemicals 
and pesticides in international trade  
 
HS2012  Product description  HS 2007   Duty INR 
3808.50  - Goods specified in 
Subheading Note 1 to 
this Chapter  3808.5000  - Goods spec ified 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, …    
                                                
7 WT/L/605.  
8 BISD 30S/17, WT/ L/407.  
9 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 le vel (so it is difficult to determine which component has the majority of trade 
or to calculate weighted averages).  In addition, since individual Members can use these measures differently, 
the application of one method and not the other may cause oppositi on when other Members' interests are 
impaired  and the transposition process may be blocked.   G/MA/330  
 
- 12 - 
 
  HS2012  Product description  HS 2007   Duty INR 
  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 t he duty for all tariff lines under HS2012 subheading 3805.50 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, because they relate to many chemical terminologies both at the level of the 
national tariff lines and in the chapter notes, but they also result in breakouts that have no 
relationship with the breakouts of Members' applied  tariff line structure.   
 
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 solely for differentiating 
INRs (present and earlier) and legal instruments (present and first) in the HS 2007 transposition.  
The "candidates" 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 country 
codes.  In the case of the above subheading the tariff line would read as shown in Table 4 below.  
Table 5:  Example of different INRs  
HS Code  Description  Bound 
Duty Present INR 
Text 
3808.5000  - Goods specified in Subheading Note 1 to this Chapter  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 docu ment 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 2012 changes, assumi ng 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 where the WCO could not achieve a 
consensus among the Contracting Parties to the HS10.  If the Secretariat 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 transpositions in  a similar 
manner.  However, tariff lines that have not been affected by HS 2012 changes will not be aligned 
to the applied tariff by the Secretariat.  
 
5.3  Simplified correlations  
5.7. The WCO correlation table circulated in document G/MA/W/10511 is the main b asis for the 
Secretariat's work. A simplified correlation table could reduce the manual work involved and will 
ensure consistency in the treatment of files that the Secretariat will process.  Based on an analysis 
of HS 2012 changes, the Secretariat propose s the simplification of some correlations as discussed 
below and flagged in the Annex.  If a Member intends to make use of the standard correlation 
table or take other approaches, it would need to inform the Secretariat.   
 
                                                
10 E.g. HS 2012 Subheadings 4101.20 and 4101.90.  
11 In March 2011 the WCO issued a first corrigendum regarding HS 2012 subheadings 2925.29 and 
3002.10; these were i ncluded in G/MA/W/105 issued in May 2011. A second corrigendum (July 2011) relates 
to HS 2012 subheadings 1001.99 and 3913.90 and have to be reflected in G/MA/W/105.  G/MA/330  
 
- 13 - 
 
  (a) Simplifying the changes of subheadings deleted due to low volume of trade   
 
 The HS 2012 amendments removed headings with annual World trade below a $100 million 
threshold and subheadings with annual trade below $50 million, unless these need to be 
maintained for other reasons, suc h as environmental or social concerns. In order to ensure a 
correct classification of the products originally falling under the deleted subheadings, the 
WCO provides a correlation 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 classified under the deleted subheadings 
will apply the duties of the new subheadings where they are reallocated.  
 
 In the HS 2012 amendments , over 60 HS 2007 subheadings have been removed because 
the trade volume was below the above -mentioned threshold.  These subheadings are 
flagged in the correlation table included in the Annex.  For 18 subheadings in the HS 2012 
transposition, the Secretari at 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 
subheadings12, 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 2012 Decision13. 
 
In the example below , the commitments on subh eading 1102.10 in HS 2007 will be 
discarded.  
 Simplification a: Low volume of trade  
2012 version  2007 version  Remarks  in WCO's  concordance table  
1102.90  1102.10  
1102.90  Deletion of subheading 1102.10 because of the low 
volume of trade.  
 
HS 2012  Product  description  Duty HS 2007  Product description  Duty 
1102 Cereal flours other than of 
wheat or meslin.   1102 Cereal flours other than 
of wheat or meslin.   
   1102.1000  - Rye flour  10 
1102.2000  - Maize (corn) flour  5 1102.2000  - Maize (corn) flour  5 
1102. 9000 - Other  0 1102.9000  - Other  0 
 
However this is not possible in the following case where both HS 2007 subheadings are 
deleted and merged into a new Subheading in HS2012:  
 
2012 version  2007 version  Remarks  in WCO's  concordance table  
2528.00  2528.10  
2528.90  Subheadings 2528.10 and 2528.90 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 mainta in minor differences among newly created breakouts, complicated 
structures and arcane descriptions have to be employed.  Although these are technically 
correct, they are not aligned to the national tariff, which can cause problems in the use of 
these sched ules in the future.  Research done by the Secretariat suggests that it is possible 
to simplify some of these cases, by considering the patterns of trade and the reason behind 
the HS change.  Three such situations are described below.   
 
 Simplification 1 :  In the HS 2012 amendments, the scope of 28.52 was expanded by 
inserting the expression "whether or not chemically defined" to compounds of organic or 
inorganic mercury. This change was introduced in response to the international convention 
                                                
12 When the national applied nomenclature has been submitted to the Integrated Data Base, t he 
Secretariat will verify [1] whether the deleted subheading appears in the nomenclature of the latest available 
HS 2012 applied tariff and [2] whether the applied rate is higher than the bound commitment of the 
subheading with a larger share of trade. If  this is the case, then the simplification is not implemented.  
13 WT/L/831, Annex 2, Paragraph 5.  G/MA/330  
 
- 14 - 
 
  for facilitatin g the monitoring and control of these products under the Rotterdam Convention 
on the prior informed consent procedure (PIC) for certain hazardous chemicals and 
pesticides in international trade.  Non -chemically defined mercury compounds originally 
classifi ed under a dozen of HS 2007 subheadings  were transferred to the new HS  2012 
subheading  2852.9014; eight of the HS 2007 subheadings end with "90" or "9" meaning that 
they are residual subheadings of the heading.  When the national HS 2007 subheadings are 
more detailed than 6 -digit, it is not a straightforward exercise to identify the products that 
could contain non -chemically defined mercury compounds. This newly created subheading 
groups all the compounds based on the sole content of non -chemically defined m ercury. 
Therefore, it might not be necessary to overcomplicate this subheading with new breakouts 
according to the other elements contained in these compounds and, hence, avoid the 
introduction of complicated codes and product descriptions that will not ex ist in the national 
tariff.  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 2012.  Since most Me mbers did not have national breakouts specifically for 
not chemically defined mercury compounds under those 12 HS 2007 subheadings, trade 
statistics are normally not available.  In this case, the mode15 of the duties of all the 
HS 2007 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 mode16. HS 2012 
subheading  2852.90 will be fully unbound only if all the candidate lines are unbound.  
 Simplification b.1a: HS 2 012 subheading 2852.90  
2012 version  2007 version  Remarks  in WCO's  concordance table  
2852.10  
 
2852.90  2852.00  
 
ex2830.90  
ex2835.39  
ex2842.10  
ex2848.00  
ex2849.90  
ex2850.00  
ex2934.99  
ex3201.90  
ex3501.90  
ex3502.90  
ex3504.00  
ex3824.90  
 The scope of heading 2 8.52 has been expanded by inserting the 
expression "whether or not chemically defined". Subsequently 
heading 28.52 has been divided to cover, under the new 
subheading 2852.10, chemically defined inorganic or organic 
compounds of mercury, excluding amalgams  (facilitating the 
monitoring and control of these products under the Rotterdam 
Convention on the prior informed consent procedure (PIC) for 
certain hazardous chemicals and pesticides in international 
trade) and, under the new subheading 2852.90, other ino rganic 
or organic compounds of mercury, excluding amalgams. For the 
purposes of subheading 2852.10, the expression "chemically 
defined" has been defined in Subheading Note 1 to Chapter 28. 
Expansion of the scope of heading 28.52 entails the transfer of 
non-chemically defined compounds of mercury to the new 
subheading 2852.90.  
 
Out of the 110 Members' CTS files in HS 2007, none has a na tional tariff line under the 
12 HS 2007 subheadings listed in the correlation table above with  a product description 
relating to "non -chemically defined compounds of mercury". Consequently, all national tariff 
lines under the subheadings in HS 2007 will remain fully listed in HS 2012 for 10 of these 
12 subheadings17. Although the product scope is reduced from HS 2007 to HS 201 2, these 
can be seen as a special case of one -to-one relationship as shown in the example below.  
 Simplification b.1b: HS 2007 subheadings linked to HS 2012 2852.90  
2012 version  2007 version  Remarks  in WCO's  concordance table  
2830.90  ex2830.90  
 Non-chem ically defined compounds of mercury have been 
transferred to new subheading 2852.90.  
 
                                                
14 World imports (UNSD -Comtrade database) decreased from USD 108 million in 2012 to USD 80 million 
in 2015; out of 110 Members (EU 28 counted as one) where tari ff data is available in the Integrated Data Base, 
97 countries have a single level of duty for subheading 285290.  
15 In the context of the HS2007 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). 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.  
16 In case the percentage of un bound candidate lines exceeds 60 per cent, then a manual transposition 
will be carried out and no simplification done.  
17 Subheadings HS 2007 2934.99 and 3824.90 are also affected by changes other than the expansion of 
the scope of heading 2852.  G/MA/330  
 
- 15 - 
 
  HS2012   Duty INR HS 2007   Duty INR 
2830 Sulphides; 
polysulphides, 
whether or not 
chemically defined.    
 2830 Sulphides; polysulphides, 
whether or not chemically 
defined.   
2830.1000  - Sodium sulphide  0 2830.1000  - Sodium sulphide  0  
2830.90  - Other   2830.90  - Other    
2830.9010  -- Potassium 
sulphide  0 A 2830.9010  -- Potassium sulphide  0 A 
2830.9020  -- Zinc sulphide  5 B 2830.9020  -- Zinc sulphide  5 B 
 
2830.9030  -- Cadmium 
sulphide  0 A,B 2830.9030  -- Cadmium sulphide  0 A,B 
2830.9090  -- Other  3 A 2830.9090  -- Other  3 A 
 
Simplification 2 :  The scope of HS 2007 subheading 3002.10 (Antisera and other blood 
fractions and modified immunological products, whether or not obtained by means of 
biotechnological processes ) was expanded to cover other immunological products which are 
directly involved in the regulation of immunological processes.  
 
 Simplification b.2: HS 2012 subheading 3002.10  
2012 version  2007 version  Remark s  in WCO's  concordance table  
3002.10  ex2925.29  
ex2933.29  
ex2934.99  
ex2937.90  
ex3002.10  
ex3002.20  
ex3002.90  
ex3907.20  The scope of subheading 3002.10 has been expanded to cover 
other immunological products which are directly involved in the 
regulation of  immunological processes.  
 
HS2012  Product description  HS 2007  Product description  
3002 Human blood; animal blood 
prepared for therapeutic, 
prophylactic or diagnostic 
uses; antisera, other blood 
fractions and immunological 
products , whether or not 
modifie d or obtained  by 
means of biotechnological 
processes; vaccines, toxins, 
cultures of micro -organisms 
(excluding yeasts) and similar 
products  3002 Human blood; animal blood prepared for 
therapeutic, prophylactic or diagnostic 
uses; antisera and other blood f ractions 
and modified immunological 
products , whether or not obtained by 
means of biotechnological processes; 
vaccines, toxins, cultures of micro -
organisms (excluding yeasts) and similar 
products.  
300210  - Antisera, other blood 
fractions and immunological  
products, whether or not 
modified  or obtained by 
means of biotechnological 
processes  300210  - Antisera and other blood fractions and 
modified immunological products, 
whether or not obtained by means of 
biotechnological processes  
300220  - Vaccines for hum an medicine  300220  - Vaccines for human medicine  
300230  - Vaccines for veterinary 
medicine  300230  - Vaccines for veterinary medicine  
300290  - Other  300290  - Other  
 
Five of eight HS 2007 subheadings are residual subheadings (ending with 90 or 9). Like in  
the previous case, it would seem appropriate to have only one tariff line without a further 
breakout. The mode of the candidate lines would be retained as the level of binding.  
 
Simplification 3: Heading 96.19 was created  for sanitary towels (pads) and t ampons, 
napkins and napkin . 
 G/MA/330  
 
- 16 - 
 
   Simplification b.3: HS 2012 subheading 9619.00  
2012 version  2007 version  Remarks  in WCO's  concordance table  
9619.00  ex392620, ex392690  
481840  
560110  
ex610821, ex610822, 
ex610829  
ex611120, ex611130, 
ex611190  
ex611300  
ex6208 91, ex620892, 
ex620899  
ex620920, ex620930, 
ex620990,  
ex621050,  
ex630790  Creation of new heading 96.19 for sanitary towels 
(pads) and tampons, napkins and napkin liners for 
babies and similar articles, of any material  
 
Subheading 9619.00 originates from 19 HS 2007 subheadings and was previously classified 
according to their constituent material18. HS 2007 subheadings 4818.40 and 5601.10 should 
be fully retained as these subheadings are entirely merged in the newly created heading. 
Regarding the remaining 1 7 subheadings, it is proposed to retain the mode so as not to 
unnecessarily overcomplicate the nomenclature.  
 Simplification b.3: HS 2012 subheading 9619.00, transposition to HS 2012  
HS2012  Product description  Duty INR HS 2007  Duty INR 
9619.00        
9619.001 - Of paper pulp, paper, cellulose 
wadding or webs of cellulose fibre    4818.40    
9619.0011  -- description of HS 2007 4848.4010  0 A 4818.4010  0 A 
9619.0019  -- Other  5 B 4818.4090  5 B 
9619.002  - Of textile wadding    5601.10    
9619.0021  -- descriptio n of HS 2007 5601.1010  5 A 5601.1010  5 A 
9619.0029  -- Other  0 
 5601.1090  0 
 
9619.0090  - Other  0 exA, 
exB 3926.2000 
3926.9000  
6108.2100 
6108.2200 
6108.2900  
6111.2000 
6111.3000 
6111.9000  
6113.0000  
6208.9100 
6208.9200 
6208.9900  
6209.2000  
6209.3000 
6209.9000  
6210.5000 
6307.9000  0 
0 
0 
0 
0 
0 
0 
5 
0 
0 
5 
0 
0 
3 
0 
2 
0  
B 
 
 
 
 
 
A 
 
Other issues related to the Secretariat’s transposition  
5.4  Correlations without clear codes  
5.8.  HS Contracting Parties were not able to reach consensus for one HS 2012 amendment. 
Assuming da ta availability, the Secretariat will take into consideration the transpositions which 
                                                
18 This ame ndment translates the technological change behind these products that have evolved from 
simple knit or woven cloth to cellulosic -wood -pulp-based products and super absorbent polymers combined 
with plastic films and textile nonwovens. Absorbent technology c ontinues to evolve, with various materials 
from different HS chapters and subheadings being combined into composite products.  G/MA/330  
 
- 17 - 
 
  have been done by Members in their applied tariffs. In case this information is not available or, if it 
does not help in resolving the issue, the Secretariat will adopt a uniform approach by applying the 
correlation provided by the WCO.  
 
2012 version  2007 version  Remarks  in WCO's  concordance table  
4101.20  
 
4101.90  ex4101.20  
 
ex4101.20  
4101.90  The transfer results from the amendment of subheading 4101.20.  
 
* *No  conse nsus for these correlations.  
 
HS2012  Product description  HS 2007  Product description  
4101 Raw hides and skins of bovine 
(including buffalo) or equine animals 
(fresh, or salted, dried, limed, pickled 
or otherwise preserved, but not 
tanned, parchment -dress ed or further 
prepared), whether or not dehaired or 
split. 4101 Raw hides and skins of bovine (including 
buffalo) or equine animals (fresh, or 
salted, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment -
dressed or further prepared), whe ther or 
not dehaired or split.  
410120  -Whole hides and skins, unsplit , of a 
weight per skin not exceeding 8 kg 
when simply dried, 10 kg when dry -
salted, or 16 kg when fresh, wet -salted 
or otherwise preserved  410120  - Whole hides and skins, of a weight per  
skin not exceeding 8  kg when simply 
dried, 10 kg when dry -salted, or 16 kg 
when fresh, wet -salted or otherwise 
preserved  
410150  -Whole hides and skins, of a weight 
exceeding 16 kg  410150  - Whole hides and skins, of a weight 
exceeding 16 kg  
410190  - Other, including butts, bends and 
bellies  410190  - Other, including butts, bends and bellies  
 
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 t ariff 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 classificati on of Agricultural (AG) a nd 
non-Agricultural (non -AG) products will follow the distinction proposed by the Chairman of the 
NAMA negotiations in his latest draft modalities text19.  This definition, which was presented in the 
HS 2002 nomenclature, will be transposed to HS 2007, and then to HS 2012 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 subheadings.  These were:  non -AG HS 2002 subheading 0509.00 (natural  
sponges of animal origin) was deleted because of its low volume of trade.  This resulted in a 
transfer to a formerly AG only subheading 0511.99 (other products of animal origin) in HS 2007, 
which was the residual subheading of Chapter 05.  The second case  was the creation of a new 
heading 28.52 for separate inorganic or organic compounds of mercury that resulted in mercury 
compounds originally classified under 29 HS 2002 subheadings being tran sferred to this new 
HS 2007 subheading.  Among the 29 HS  2002 su bheadings involved, two of them (ex3502.90 and 
ex3504.00) were defined as agricultural products. HS 2007 subheading 0511.99 was treated as an 
agricultural product, while 2852.00 was classified as a non -agricultural product.  
 
5.12.  There is one case where the HS 2012 transposition results in a mix of Ag and non -Ag 
products at the subheading level. HS 2012 subheading 2852.90 (non -chemically defined organic or 
inorganic compounds of mercury, excluding amalgams) originates from 12 HS 2007 subheadings, 
three of  which are AG subheadings (ex3501.90, ex3502.90 and ex3504.00). In the absence of a 
new definition in HS 2012, the Secretariat would propose to treat HS 2012 subheading  2852.90 as 
                                                
19 TN/MA/W/103/Rev.3/Add.1, Annex 1, page 34.  G/MA/330  
 
- 18 - 
 
  a non -agricultural product considering that the agricultural component consi st only of a minor part 
of the new subheadings, both in terms of importance of classification and volume of trade.   
 
6  FORMAT AND CONTENTS OF THE HS 2012 TRANS POSITION FILES  
6.1.  This section provides further technical information on th e format and content s of the HS  2012 
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.  The format of the two key tables as we ll as reference information on WCO 
HS 2012 nomenclature and correlation tables was already made available to Members through the 
IDB File Exchange Facility20.  The information is reproduced in Tables 6 and 7 below, together with 
some additional explanations . 
 
6.2.  The changes that result from the HS transposition are summarized in Tables 6 and 7.  
Table  6, called transposition file, contains all relevant elements of the schedule for all those HS 
headings where one or more tariff lines are affected by HS cha nges.  Table 7, 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 2007 nomenclature.  In its MS Access version, 
a query called " Concordance_HS2007_HS2012" is available in each file in order to extract the 
reverse concordance from HS 2007 to HS 2012. In MS Excel, an additional worksheet with the 
reverse concordance is provided.  The electronic files maintained in the Consolidated Ta riff 
Schedules (CTS) database in HS 2007 serve as the source of information for Members' 
commitments.  
 
6.3.  Additional tables transposing relevant concessions and commitments contained in other parts 
and sections of the Schedules should also be included as part of the draft HS 2012 files in case 
relevant HS codes are affected.   For example, if tariff quotas or export subsidies are affected by 
HS 2012 changes, the Secretariat will prepare an Excel file which would include (1) the tariff lines 
affected by t he HS 2012 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.  The new tables will allow Members to determine 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 2012 changes within each 
tariff quota or export subsidy will be include d.  The information described in this paragraph should 
also be provided in the draft HS 2012 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 lin es are 
identified by different tariff line suffixes.  All tariff lines in the HS 2012 transposition table need to 
be linked via the concordance table with the HS 2007 version of the final concession table in the 
Consolidated Tariff Schedules database.  
 
6.5.  For the sake of transparency and facilitate the review process, it is also recommended to 
include the unbound parts of HS 2012 subheadings affected by the transposition in the correlation 
table and in the transposition file.  This is necessary for thos e cases where product descriptions 
can only be understood in the context of a full listing of all product items within one subheading.  
For example, the product description "Other" can only be interpreted correctly if one knows all the 
items that are not c overed 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 and HS 2007 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 (in the HS2007 transposition).  These files have been made available  for 
the multilateral review exercises. The final concession table will be the basis for the HS 2007 
version of the CTS, which is currently under preparation.  For the HS 2012 transposition exercise 
the Secretariat will prepare (1) a correlation table, inc luding correlations for unbound tariff lines, 
(2) a transposition file and (3) a new final HS 2012 concession table covering the full 
                                                
20 https://idbfileexchange.wto.org .  G/MA/330  
 
- 19 - 
 
  nomenclature.  However, in the document prepared for the purpose of certification the unbound 
tariff lines will not be sho wn.   
Table 6: 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 agricultural 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%).  
Base Duty Other  Specific duty or duty containing a specific 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 $2/kg whichever is the higher (/lower);  
C:  compound=10% + S2/kg;  S:  specific=$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  Specifi c 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 $2/kg whi chever is the higher (/lower);  
C:  compound=10% + S2/kg;  S:  specific=$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 qua ntity 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 $2/kg whichever is the higher (/lower);  
C:  compound=10% + S2/kg;  S :  specific=$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 7 : Concordance table  
FIELD NAME  DESCRIPTION  
Reporter  Country code of the WTO Member (ISO Alpha Code).  
Ex_HS12  'Ex' signifies that only part of the HS code (TL_HS12) is covered by this 
correlation.  
TL_HS12  Tariff line number in HS2012  
TLS_HS12  Tariff Line Suffix in HS2012  
Rate_HS12  Ad valorem  bound duty rate of tariff lines in the HS2012  
OtherRate_HS12  Other bound duty rate of tariff lines in the HS2012  
Ex_HS07  'Ex' signifies that only part of the HS code (TL_HS07) is covered by this 
correlation.  
TL_HS07  Tariff line number in HS2007  
TLS_HS07  Tariff Line Suffix in HS2007  G/MA/330  
 
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  FIELD NAME  DESCRIPTION  
Rate_HS07  Ad valorem bound duty rate of tariff lines in HS2007  
OtherRate_HS07  Other bound duty rate of tariff lines in HS2007  
 
7  VERIFICATION OF MEMB ERS' SUBMISSIONS  
7.1.  Parag raph 9 of the HS 2012 Decision mandates the Secretariat to review the draft HS 2012 
files prepared by Members before releasing them for multilateral review.  In this respect, the 
Secretariat will prepare a verification report which will be released togethe r with the draft HS 2012 
file prepared by the Member.  To this end, the Secretariat will 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 information21 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 2007) and 
list the commitments against the transposition file. In this process, the 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 suggestion s for correction.   
 
7.2  Consistency of submissions  
7.3.  Consistency checks will be performed to verify the correctness and completeness of the 
submission itself, as well as in relation to the original HS 2007 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 not 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 2012 transposition file.  The 
Secretariat will generate the HS 2007 duties from the CTS file and the HS 2012 duties from 
the Member's submission;  
 
(b) All HS 2012 tariff line codes in the correlation table should match with  tariff line codes in the 
draft HS 2012 schedule of the submission. Any mismatches will be identified and noted;  
 
(c) All HS 2007 tariff line codes in the correlation table should mat ch with tariff line codes in 
HS 2007 CTS files. Any mismatches will be id entified and noted;  
 
(d) If the draft HS 2012 file of a submission includes a complete nomenclature, then the tariff 
lines that are not affected by the HS 2012 changes shoul d be the same as they are in 
HS 2007. Any mismatches will be identified and noted;  
 
(e) All tariff lines codes listed in the HS 2012 submission should be in line with WCO standard 
2012 version of the HS. Any mismatches will be identified and noted.  
 
7.3  Compare submissions with the standard WCO's correlation table  
7.4.  The WCO's correlation  table indicates that "they are not to be regarded as constituting 
classification decisions taken by that Committee; they constitute a guide published by the 
Secretariat and whose sole purpose is to facilitate implementation of the 2012 version of the 
Harm onized System.  They do not have legal status."  Therefore, 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 com mon basis for the transposition 
and will be used by the Secretariat to transpose the schedules of developing country Members, it 
seems appropriate to compare the other Members' submissions with the WCO standard correlation 
table and to identify any deviati ons. 
 
                                                
21 The Secretariat will update the reference tables that had been previously issued to take account of 
the WCO's second corrigendum (July 2011) relating to HS 2012 subheadings 1001.99 and 3913.  G/MA/330  
 
- 21 - 
 
  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 exclusi vely identify the deviations that resulted 
in an omission of duties that are lower than the duty proposed in draft HS 2012 files, or which 
resulted in extra duties that are higher than the duties resulting from the transposition following 
the WCO correlati on table.  
 
7.6.  The procedure will, firstly, conduct a theoretical transposition by applying the WCO 
correlation to the HS 2007 CTS database of the Member concerned.  As described in the first step 
of the general methodology in Section II above, this wil l create a table that lists all HS 2012 
subheadings, corresponding HS 2007 subheading and all national tariff lines under each HS 2007 
subheading, which could potentially be reallocated under corresponding HS 2012 subheadings.  
Secondly, both the theoretic al 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 the same HS 2012 subheading, the duties of the submission are exactly the same as 
the duties of the theoretical transposition.  For example, under a subheading, the th eoretical 
transposition has duties of 10 per cent and 20 per cent and the submission for the same 
subheading has duties 10 per cent and 20 per cent as well.  In this case, although the 
national correlation could deviate from the WCO's correlation table, th e Secretariat will do no 
further checking because the levels of concessions are most likely the same as they were in 
HS 2007;  
 
(b) Under the same HS 2012 subheading, the submission has extra unique duties.  If the extra 
duties are lower than the lowest dut ies of the theoretical transposition, they will not be 
noted by the Secretariat. For example, for a particular HS 2012 subheading the theoretical 
transposition by the Secretariat shows 2 duties, 10 per cent and 20 per cent, but the 
Member's submission show s three duties, 5 per cent, 10 per cent and 20 per cent.  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 per cent instead of 
5 per cent. 
 
(c) Under the same HS 2012 subheading, the submission by the Member misses some unique 
duties, which are in the theoretical transposition by the Secretariat.  Th e theoretical 
transposition links all national tariff lines under the relevant HS 2007 subheadings 
(candidate lines) to each HS 2012 subheading.  In some cases such as a HS 2007 
subheading is split into several HS 2012 subheadings, not all candidates shoul d necessarily 
be kept in certain HS  2012 subheadings; a candidate line can  be transferred to different 
HS 2012 subheadings and it should be deleted as a candidate for the current HS 2012 
subheading as long as other national tariff lines under the same HS 2 007 subheading are 
kept for this HS 2012 subheading22.  To determine whether 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 w ould take a relatively simple approach:  
a missing unique duty will not be identified as a problem as long as other tariff lines under 
the same HS 2007 subheading are kept for this HS 2012 subheading.  Based on this 
assumption, a further check will be done  to determine whether a whole HS 2007 subheading 
is missing for this HS 2012 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 2007 
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.  
                                                
22 See for example case 1.c in Section II.  G/MA/330  
 
- 22 - 
 
  7.8.  The problems found by the Secretariat in applying this procedure will be presented in an 
Excel verification report, which will include th ree parts corresponding to the three steps:  problems 
found in processing, inconsistencies, and 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.  
 
 
 
 G/MA/330  
 
- 23 - 
 
  ANNEX  
HS 2012  TO HS  2007 CORRELATIONS1 
Column "Type" flags cases where the transposition from HS 2007 to HS 2012 can be carried out by 
an automatic program. The different values are:  
 
-  R: Renumbering (see Case 2 in section II)  
-  A: Automati c (see Case 3)  
-  L: low trade (see simplified correlations (a) in Section V)  
-  M: use of mode (see simplifying selected complex changes in Section V, e.g. 
Simplification b.1a in Section V)   
-  Mb:  considered as unaffected by change in HS version (the pr oduct scope is reduced by a 
fraction, see Simplification  b. 1b in Section V)  
  
 
ID HS2012  HS2007  Sector  Type  Remarks  
1 010121  ex010110  Ag  Subdivision of subheading 0101.10 to provide separately for horses 
and asses.  
 
Amendment adopted as a result of the  FAO proposal to enhance the 
monitoring of the global food security.  
  
     010129  ex010190  
 Ag  
  010130  ex010110  Ag  
   ex010190  Ag  
  010190  ex010190  Ag  
2 010221  ex010210  Ag  Subdivision of subheading 0102.10 to provide separately for cattle 
and buffalo.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
    010229  ex010290  Ag  
  010231  ex010210  Ag  
  010239  ex010290  
 Ag  
  010290  ex010210  Ag  
   ex010290  Ag  
3 010513  ex010519  Ag  Subdivision of subheading 0105.19 to provide separately for ducks, 
geese and guinea fowls.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    010514  ex010519  Ag  
  010515  ex010519  Ag  
4 010612  010612  Ag  Expansion of the scope of subheading 0106.12 to include seals, sea 
lions and walruses.  
 
At the same time, creation of new subheadings for certain animals.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the glo bal food security  
  
  
     ex010619  
 Ag  
  010613  ex010619  Ag  
  010614  ex010619  Ag  
  010619  ex010619  Ag  
  010633  ex010639  Ag  
  010639  ex010639  Ag  
  010641  ex010690  Ag  
  010649  ex010690  Ag  
  010690  ex010690  Ag  
5 020741  ex020732  Ag  Subdivision of subheading 0207.3 to provide separately for products 
of ducks, geese and guinea fowls.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
  
   020742  ex020733  Ag  
  020743  ex02073 4 Ag  
  020744  ex020735  Ag  
  020745  ex020736  Ag  
  020751  ex020732  Ag  
  020752  ex020733  Ag  
  020753  ex020734  Ag  
  020754  ex020735  Ag  
  020755  ex020736  Ag  
  020760  ex020732  Ag  
   ex020733  Ag  
   ex020735  Ag  
   ex020736  Ag 
 
  
                                                
1 This correlation tab le is based on document G/MA/W/105 issued in May 2011 and which included the 
first WCO corrigendum, dated March 2011.  A second corrigendum was issued in July 2011 relating to HS 2012 
subheadings 1001.99 and 3913.90 and is reflected in this Annex.  G/MA/330  
 
- 24 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
6 020840  020840  Ag  Expansion of the scope of subheading 0208.40 to include products 
of seals, sea lions and walruses.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.      ex020890  Ag  
7 020860  ex020890  Ag  Creation of new subheading 0208.60 for camelids.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    020890  ex020890  Ag  
8 020910  ex020900  Ag  Heading 02.09 has been subdivided to provide separately for 
products of pigs.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.     020990  ex020900  Ag  
9 021092  021092  Ag  Expansion of the scope of subheading 0210.92 to include products 
of seal s, sea lions and walruses.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.     ex021099  
 Ag  
  021099  ex021099  Ag  
10 030111  ex030110  Non-ag  Subdivision of subheading 0301.10 to provide separat ely for 
freshwater fish.  
 
At the same time, expansion of the scope of subheading 0301.94 to 
cover one more species of tuna.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
    030119  ex030110  Non-ag  
  030193  ex030193  
 Non-ag  
  030194  030194  Non-ag  
   ex030199  
 Non-ag  
  030199  ex030193  Non-ag  
   ex030199  Non-ag  
11 030213  ex030212  Non-ag  Subdivision of subheading 0302.12 to provide separately for 
different groups of salmon.  
Amend ment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    030214  ex030212  Non-ag  
12 030224  ex030229  Non-ag  Creation of new subheading 0302.24 for turbots.  
Amendment adopted as a result of the FAO proposal to  enhance the 
monitoring of the global food security.    030229  ex030229  Non-ag  
13 030235  030235  Non-ag  Expansion of the scope of subheading 0302.35 to cover one more 
species of tuna.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.      ex030239  
 Non-ag  
  030239  ex030239  Non-ag  
14 030241  030240  Non-ag R Restructuring of subheadings 0302.40 to 0302.70 to provide 
separately for a larger number of species.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
   030242  ex030269  Non-ag  
  030243  030261  Non-ag R 
  030244  030264  Non-ag R 
  030245  ex030269  Non-ag  
  030246  ex030269  Non-ag  
  030247  030267  Non-ag R 
  030251  030250  Non-ag R 
  030252  030262  Non-ag R 
  030253  030263  Non-ag R 
  030254  ex030269  Non-ag  
  030255  ex030269  Non-ag  
  030256  ex030269  Non-ag  
  030259  ex030269  Non-ag  
  030271  ex030269  Non-ag  
  030272  ex03026 9 Non-ag  
  030273  ex030269  Non-ag  
  030274  030266  Non-ag R 
  030279  ex030269  Non-ag  
  030281  030265  Non-ag R 
  030282  ex030269  Non-ag  
  030283  030268  Non-ag R 
  030284  ex030269  Non-ag  
  030285  ex030269  Non-ag  
  030289  ex030269  Non-ag  
  030290  030270  Non-ag R 
15 030312  030319  Non-ag R Restructuring of subheadings 0303.1 to 0303.29 to provide G/MA/330  
 
- 25 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
  030313  030322  Non-ag R 
 separately for a larger number of species.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food s ecurity.  
  
  
    030314  030321  Non-ag R 
  030319  030329  Non-ag R 
  030323  ex030379  Non-ag  
  030324  ex030379  Non-ag  
  030325  ex030379  Non-ag  
  030326  030376  Non-ag R 
  030329  ex030379  Non-ag  
16 030334  ex030339  Non-ag  Creation of new subheading 0303.34 for turbots.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    030339  ex030339  Non-ag  
17 030345  030345  Non-ag  Expansion of the scope of subheading 0303 .45 to cover one more 
species of tuna.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.      ex030349  
 Non-ag  
  030349  ex030349  Non-ag  
18 030353  030371  Non-ag R Restructuring of subheadings 0303 .5 to 0303.80 to provide 
separately for a larger number of species.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
  
 
    030354  030374  Non-ag R 
  030355  ex030379  Non-ag  
  030356  ex030379  Non-ag  
  030357  030361  Non-ag R 
  030363  030352  Non-ag R 
  030364  030372  Non-ag R 
  030365  030373  Non-ag R 
  030366  030378  Non-ag R 
  030367  ex030379  Non-ag  
  030368  ex030379  Non-ag  
  030369  ex030379  Non-ag  
  030381  030375  Non-ag R 
  030382  ex030379  Non-ag  
  030383  030362  Non-ag R 
  030384  030377  Non-ag R 
  030389  ex030379  Non-ag  
  030390  030380  Non-ag R 
19 030431  ex030419  Non-ag  Restructuring of subheadings 0304.1 to 0304.29 to provide 
separately for a larger number of s pecies.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
  
  
  
  
  
  
  
    030432  ex030419  Non-ag  
  030433  ex030419  Non-ag  
  030439  ex030419  Non-ag  
  030441  ex030419  Non-ag  
  030442  ex030419  Non-ag  
  030443  ex030419  Non-ag  
  030444  ex030419  Non-ag  
  030445  ex030411  Non-ag  
  030446  ex030412  Non-ag  
  030449  ex030419  Non-ag  
  030451  ex030419  Non-ag  
  030452  ex030419  Non-ag  
  030453  ex030419  Non-ag  
  030454  ex0304 11 Non-ag  
  030455  ex030412  Non-ag  
  030459  ex030419  Non-ag  
  030461  ex030429  Non-ag  
  030462  ex030429  Non-ag  
  030463  ex030429  Non-ag  
  030469  ex030429  Non-ag  
  030471  ex030429  Non-ag  
  030472  ex030429  Non-ag  
  030473  ex030429  Non-ag  
  030474  ex030429  Non-ag  
  030475  ex030429  Non-ag  
  030479  ex030429  Non-ag  
  030481  ex030429  Non-ag  
  030482  ex030429  Non-ag  
  030483  ex030429  Non-ag  G/MA/330  
 
- 26 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
  030484  030421  Non-ag R 
  030485  030422  Non-ag R 
  030486  ex030429  Non-ag  
  030487  ex030429  Non-ag  
  030489  ex030429  Non-ag  
20 030493  ex030499  Non-ag  Creation of new subheadings 0304.93 to 0304.95 for certain species 
of fish.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global foo d security.     030494  ex030499  Non-ag  
  030495  ex030499  Non-ag  
  030499  ex030499  Non-ag  
21 030531  ex030530  Non-ag  Subdivision of subheading 0305.30 to provide separately for 
products of certain species of fish.  
Amendment adopted as a result of t he FAO proposal to enhance the 
monitoring of the global food security.    030532  ex030530  Non-ag  
  030539  ex030530  Non-ag  
22 030541  ex030541  Non-ag  Transfer of edible fish offal to subheading 0305.7.  
Amendment adopted as a result of the FAO proposa l to enhance the 
monitoring of the global food security.    030542  ex030542  Non-ag  
23 030543  ex030549  Non-ag  Creation of new subheadings 0305.43 to 0305.44 for certain species 
of fish.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    030544  ex030549  Non-ag  
  030549  ex030549  Non-ag  
24 030551  ex030551  Non-ag  Transfer of edible fish offal to subheading 0305.7.  
 
At the same time, creation of new subheading 0305.64 for certain 
species of fish.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
    030559  ex030559  Non-ag  
  030561  ex030561  Non-ag  
  030562  ex030562  Non-ag  
  030563  ex030563  Non-ag  
  030564  ex030569  Non-ag  
  030569 ex030569  Non-ag  
25 030571  ex030549  Non-ag  Creation of new subheadings 0305.7 to 0305.79 for edible fish offal.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
  
  
  
  
  
  
  
  
     ex0305 59 Non-ag  
   ex030569  
 Non-ag  
  030572  ex030541  Non-ag  
   ex030542  Non-ag  
   ex030549  Non-ag  
   ex030551  Non-ag  
   ex030559  Non-ag  
   ex030561  Non-ag  
   ex030562  Non-ag  
   ex030563  Non-ag  
   ex030569  
 Non-ag  
  030579  ex0305 41 Non-ag  
   ex030542  Non-ag  
   ex030549  Non-ag  
   ex030551  Non-ag  
   ex030559  Non-ag  
   ex030561  Non-ag  
   ex030562  Non-ag  
   ex030563  Non-ag  
   ex030569  Non-ag  
26 030611  030611  Non-ag  Expansion of the scope of heading 03.06 to  cover smoked products.  
 
Subdivision of subheadings 0306.13 and 0306.23 to provide 
separately for certain types of shrimps and prawns.  
 
Creation of new subheadings 0306.15 and 0306.25 for Norway 
lobsters.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
  
     ex160540  
 Non-ag  
  030612  030612  Non-ag  
   ex160530  
 Non-ag  
  030614  030614  Non-ag  
   ex160510  
 Non-ag  
  030615  ex030619  Non-ag  
   ex160540  
 Non-ag  
  030616  ex030613  Non-ag  G/MA/330  
 
- 27 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
   ex160520  
 Non-ag    
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
    030617  ex030613  Non-ag  
   ex160520  
 Non-ag  
  030619  ex030619  Non-ag  
   ex160540  
 Non-ag  
  030621  030621  Non-ag  
   ex160540  
 Non-ag  
  030622  030622  Non-ag  
   ex160530  
 Non-ag  
  030624  030624  Non-ag  
   ex160510  
 Non-ag  
  030625  ex030629  Non-ag  
   ex160540  
 Non-ag  
  030626  ex030623  Non-ag  
   ex160520  
 Non-ag  
  030627  ex030623  Non-ag  
   ex160520  
 Non-ag  
  030629  ex030629  Non-ag  
   ex1605 40 Non-ag  
27 030711  ex030710  
 Non-ag  Subdivision of subheadings 0307.10 and 0307.9 to 0307.99 to 
provide separately for live, fresh or chilled oysters and certain 
species of molluscs.  
 
At the same time, expansion of the scope of heading 03.07 to cover 
smoked products.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
    030719  ex030710  Non-ag  
   ex160590  
 Non-ag  
  030729  030729  Non-ag  
   ex160590  
 Non-ag  
  030739  030739  Non-ag  
   ex160590  
 Non-ag  
  030749  030749  Non-ag  
   ex160590  
 Non-ag  
  030759  030759  Non-ag  
   ex160590  
 Non-ag  
  030760  030760  Non-ag  
   ex160590  
 Non-ag  
  030771  ex030791  Non-ag 
  
  030779  ex030799  Non-ag  
   ex160590  
 Non-ag  
  030781  ex030791  
 Non-ag  
  030789  ex030799  Non-ag  
   ex160590  
 Non-ag  
  030791  ex030791  
 Non-ag  
  030799  ex030799  Non-ag  
   ex160590  Non-ag  
28 030811  ex030791  
 Non-ag 
 
  Heading 03.08 has been created to pro vide separately for aquatic 
invertebrates other than crustaceans and molluscs.  
 G/MA/330  
 
- 28 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
  030819  ex030799  Non-ag  At the same time, transfer of smoked aquatic invertebrates to new 
heading 03.08.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global foo d security.  
  
  
  
    ex160590  
 Non-ag  
  030821  ex030791  
 Non-ag  
  030829  ex030799  Non-ag  
   ex160590  
 Non-ag  
  030830  ex030791  Non-ag  
   ex030799  Non-ag  
   ex160590  
 Non-ag  
  030890  ex030791  Non-ag  
   ex030799  Non-ag  
   ex160590  Non-ag  
29 040140  ex040130  Ag  Subheading 0401.30 has been subdivided to provide separately for 
products of heading 04.01, of a fat content, by weight, exceeding 
6% but not exceeding 10 %. Amendment adopted as a result of th e 
FAO proposal to enhance the monitoring of the global food security.    040150  ex040130  Ag  
30 040711  ex040700  Ag  Heading 04.07 has been subdivided to create new subheadings 
0407.11 and 0407.19 for fertilised eggs for incubation and 
subheadings 0407.21  and 0407.29 for other fresh eggs.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.     040719  ex040700  Ag  
  040721  ex040700  Ag  
  040729  ex040700  Ag  
  040790  ex040700  Ag  
31 060315  ex06031 9 Ag  Creation of new subheading 0603.15 for lilies (Lilium spp.).  
   060319  ex060319  Ag  
32 060420  ex060410  Ag L Deletion of subheading 0604.10 because of the low volume of trade.  
  
  
     060491  
 Ag  
  060490  ex060410  Ag L 
   060499  Ag  
33 070991 ex070990  Ag  Subheading 0709.90 has been subdivided to create new 
subheadings 0709.91 for globe artichokes, 0709.92 for olives and 
0709.93 for pumpkins, squash and gourds.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of th e global food security.    070992  ex070990  Ag  
  070993  ex070990  Ag  
  070999  ex070990  Ag  
34 071334  ex071339  Ag  Creation of new subheadings 0713.34 for bambara beans (Vigna 
subterranea or Voandzeia subterranea) and 0713.35 for cow peas 
(Vigna ungui culata).  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    071335  ex071339  Ag  
  071339  ex071339  Ag  
35 071360  ex071390  Ag  Creation of new subheading 0713.60 for pigeon peas (Cajanus 
cajan).  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    071390  ex071390  Ag  
36 071430  ex071490  Ag  Creation of new subheadings 0714.30, 0714.40, and 0714.50 for 
yams (Dioscorea spp.), taro (Colocasia spp. ) and yautia 
(Xanthosoma spp.), respectively.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.     071440  ex071490  Ag  
  071450  ex071490  Ag  
  071490  ex071490  Ag  
37 080112  ex080119  Ag  Creation  of new subheading 0801.12 for coconuts in the inner shell.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    080119  ex080119  Ag  
38 080241  ex080240  Ag  Subheadings 0802.40, 0802.50 and 0802.60 ha ve been subdivided 
to provide separate identification of, on the one hand, shelled 
chestnuts (Castanea spp.), pistachios and macadamia nuts and, on 
the other hand, those in shell.  
 
At the same time, new subheadings have been created for 0802.70 
and 0802.80  for kola nuts (Cola spp.) and areca nuts, respectively.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    080242  ex080240  Ag  
  080251  ex080250  Ag  
  080252  ex080250  Ag  
  080261  ex080260  Ag  
  080262  ex080260  Ag  
  080270  ex080290  Ag  
  080280  ex080290  Ag  
  080290  ex080290  Ag  
39 080310  ex080300  Ag  Heading 08.03 has been subdivided to provide separately for 
plantains. Amendment adopted as a result of the FAO proposal to 
enhance the monitoring of the global food security.    080390  ex080300  Ag  G/MA/330  
 
- 29 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
40 080830  ex080820  Ag  Subheading 0808.20 has been subdivided to create new 
subheadings 0808.30 for pears and 0808.40 for quinches.  
Amendment adopted as a result of the FAO proposal to e nhance the 
monitoring of the global food security.    080840  ex080820  Ag  
41 080921  ex080920  Ag  Subheading 0809.20 has been subdivided to provide separately for 
sour cherries (Prunus cerasus).  
Amendment adopted as a result of the FAO proposal to enhanc e the 
monitoring of the global food security.    080929  ex080920  Ag  
42 081030  ex081090  Ag  Creation of new subheading 0810.30 for black, white or red currants 
and gooseberries and new subheading 0810.70 for persimmons.  
Amendment adopted as a result of t he FAO proposal to enhance the 
monitoring of the global food security.     081070  ex081090  Ag  
  081090  ex081090  Ag  
43 090421  ex090420  Ag  Subheading 0904.20 has been subdivided to provide separately for 
crushed or ground fruits of the genus Capsicum or of the genus 
Pimenta of heading 09.04. Amendment adopted as a result of the 
FAO proposal to enhance the monitoring of the global food security.    090422  ex090420  Ag  
44 090510  ex090500  Ag  Heading 09.05 has been subdivided to provide separately for 
crushed or ground vanilla.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    090520  ex090500  Ag  
45 090710  ex090700  Ag  Heading 09.07 has been subdivided to provide separately for 
crushed or groun d cloves. Amendment adopted as a result of the 
FAO proposal to enhance the monitoring of the global food security.    090720  ex090700  Ag  
46 090811  ex090810  Ag  Subheadings 0908.10, 0908.20 and 0908.30 have been subdivided 
to provide separate identificat ion of crushed or ground nutmeg, 
mace or cardamoms.  
 
Amendments adopted as a result of the FAO proposal to enhance 
the monitoring of the global food security.    090812  ex090810  Ag  
  090821  ex090820  Ag  
  090822  ex090820  Ag  
  090831  ex090830  Ag  
  090832  ex090830  Ag  
47 090921  ex090920  Ag  Deletion of subheadings 0909.10, 0909.40 and 0909.50 because of 
the low volume of trade.  
 
 
At the same time, new subheadings have been created for separate 
identification of crushed or ground spices of headi ng 09.09.  
 
Amendments adopted as a result of the FAO proposal to enhance 
the monitoring of the global food security.  
  
 
    090922  ex090920  Ag  
  090931  ex090930  Ag  
  090932  ex090930  
 Ag  
  090961  ex090910  Ag  
   ex090940  Ag  
   ex090950  
 Ag  
  090962  ex090910  Ag  
   ex090940  Ag  
   ex090950  Ag  
48 091011  ex091010  Ag  Subheading 0910.10 has been subdivided to provide separate 
identification of crushed or ground ginger.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.     091012  ex091010  Ag  
49 100111  ex100110  Ag  Subheadings 1001.10 and 1001.90 have been subdivided to provide 
separately for seeds of durum wheat and other wheat and meslin.  
Amendments adopted as a result of the FAO  proposal to enhance 
the monitoring of the global food security.    100119  ex100110  Ag  
  100191  ex100190  Ag  
  100199  ex100190  Ag  
50 100210  ex100200  Ag  Heading 10.02 has been subdivided to provide separately for seed 
of rye. Amendment adopted as a  result of the FAO proposal to 
enhance the monitoring of the global food security.    100290  ex100200  Ag  
51 100310  ex100300  Ag  Heading 10.03 has been subdivided to provide separately for seed 
of barley. Amendment adopted as a result of the FAO proposal  to 
enhance the monitoring of the global food security.    100390  ex100300  Ag  
52 100410  ex100400  Ag  Heading 10.04 has been subdivided to provide separately for seed 
of oats. Amendment adopted as a result of the FAO proposal to 
enhance the monitoring of  the global food security.    100490  ex100400  Ag  
53 100710  ex100700  Ag  Heading 10.07 has been subdivided to provide separately for seed 
of grain sorghum.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food se curity.    100790  ex100700  Ag  
54 100821  ex100820  Ag  Subheading 1008.20 has been subdivided to provide separately for 
seed of millet.  
At the same time, new subheadings have been created for fonio, 
quinoa end triticale, respectively.    100829  ex100820  Ag  
  100840  ex100890  Ag  
  100850  ex100890  Ag  G/MA/330  
 
- 30 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
  100860  ex100890  Ag   
Amendment adopted  as a result of the FAO proposal to enhance the 
monitoring of the global food security.     100890  ex100890  Ag  
55 110290  110210  Ag L Deletion of subheading 1 102.10 because of the low volume of trade.  
   110290  Ag  
56 120110  ex120100  Ag  Heading 12.01 has been subdivided to provide separately for seed 
of soya beans. Amendment adopted as a result of the FAO proposal 
to enhance the monitoring of the global foo d security.    120190  ex120100  Ag  
57 120230  ex120210  Ag  Creation of new subheading 1202.30 for seeds of ground -nuts.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.     ex120220  
 Ag  
  120241  ex120210  Ag  
  120242  ex120220  Ag  
58 120710  ex120799  Ag  New subheadings have been created to provide separately for palm 
nuts and kernels, castor oil seeds, safflower seeds and melon seeds.  
At the same time, subheading 1207.20 has been subdivided t o 
create separately for seed of cotton seeds.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.     120721  ex120720  Ag  
  120729  ex120720  Ag  
  120730  ex120799  Ag  
  120760  ex120799  Ag  
  120770 ex120799  Ag  
  120799  ex120799  Ag  
59 121221  ex121220  Ag  Subheading 1212.20 has been subdivided to provide separately for 
seaweeds and other algae, fit for human consumption.  
At the same time, new subheadings 1212.92, 1212.93 and 1212.94 
have been  created for locust beans, sugar cane and chicory roots, 
respectively.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    121229  ex121220  Ag  
  121292  ex121299  Ag  
  121293  ex121299  Ag  
  121294 ex121299  Ag  
  121299  ex121299  Ag  
60 150110  ex150100  Ag  Heading 15.01 has been subdivided to provide separately for lard 
and other pig fat, respectively.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global foo d security.     150120  ex150100  Ag  
  150190  ex150100  Ag  
61 150210  ex150200  Ag  Heading 15.02 has been subdivided to provide separately for tallow.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food securit y.   150290  ex150200  Ag  
62 160417  ex160419  Non-ag  New subheading 1604.17 has been created to provide separately for 
prepared or preserved eels. Amendment adopted as a result of the 
FAO proposal to enhance the monitoring of the global food security.    160419  ex160419  Non-ag  
63 160431  ex160430  Non-ag  Subheading 1604.30 has been subdivided to provide, on the one 
hand, for caviar and, on the other hand, for caviar substitutes.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring  of the global food security.     160432  ex160430  Non-ag  
64 160510  ex160510  Non-ag  Transfer of smoked products to headings 03.06, 03.07 and new 
heading 03.08.  
At the same time, subheading 1605.20 has been subdivided to 
provide separately for shrimps an d prawns, not in airtight 
containers.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.    160521  ex160520  Non-ag  
  160529  ex160520  Non-ag  
  160530  ex160530  Non-ag  
  160540  ex160540  Non-ag  
65 160551  ex160590  Non-ag  Subheading 1605.90 has been subdivided to provide separately for 
certain molluscs and aquatic invertebrates of heading 16.05.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food securi ty. 
  
  
    160552  ex160590  Non-ag  
  160553  ex160590  Non-ag  
  160554  ex160590  Non-ag  
  160555  ex160590  Non-ag  
  160556  ex160590  Non-ag  
  160557  ex160590  Non-ag  
  160558  ex160590  Non-ag  
  160559  ex160590  Non-ag  
  160561  ex160590  Non-ag  
  160562  ex160590  Non-ag  
  160563  ex160590  Non-ag  
  160569  ex160590  Non-ag  
66 170113  ex170111  Ag  Creation of new subheading 1701.13 for the cane sugar specified in 
Subheading Note 2 to Chapter 17.    170114  ex170111  Ag  
67 200390  200320  Ag L Deletion of subheading 2003.20 because of the low volume of trade.  
     200390  Ag 
  G/MA/330  
 
- 31 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
68 200893  ex200899  Ag  Creation of new subheading 2008.93 for cranberries.  
 
Subheading 2008.92 has been renumbered as 2008.97.    200897  200892  Ag R 
  200899  ex200899 Ag  
69 200981  ex200980  Ag  Creation of new subheading 2009.81 for cranberry juice.  
  200989  ex200980  Ag  
70 240311  ex240310  Ag  Creation of new subheading 2403.11 for water pipe tobacco 
specified in Subheading Note 1 to Chapter 24.  
    240319  ex240310  Ag  
71 252800  252810  Non-ag A Subheadings 2528.10 and 2528.90 have been deleted because of 
the low volume of trade.     252890  Non-ag A 
72 271012  ex271011  Non-ag  Creation of new subheading 2710.20 for biodiesel containing by 
weight 70 % or more  of petroleum oils or of oils obtained from 
bituminous minerals. For the purposes of the subheadings of 
heading 27.10, the term "biodiesel" has been defined in Subheading 
Note 5 to Chapter 27.    271019  ex271019  
 Non-ag  
  271020  ex271011  Non-ag  
   ex271019  Non-ag  
73 283090  ex283090  Non-ag Mb Non-chemically defined compounds of mercury have been 
transferred to new subheading 2852.90.  
74 283539  ex283539  Non-ag Mb Non-chemically defined compounds of mercury have been 
transferred to new subheading 285 2.90. 
75 284210  ex284210  Non-ag Mb Non-chemically defined compounds of mercury have been 
transferred to new subheading 2852.90.  
76 284800  ex284800  Non-ag Mb Non-chemically defined compounds of mercury have been 
transferred to new subheading 2852.90.  
77 284990  ex284990  Non-ag Mb Non-chemically defined compounds of mercury have been 
transferred to new subheading 2852.90.  
78 285000  ex285000  Non-ag Mb Non-chemically defined compounds of mercury have been 
transferred to new subheading 2852.90.  
79 285210  285200 
 Non-ag R The scope of heading 28.52 has been expanded by inserting the 
expression "whether or not chemically defined".  
 
Subsequently heading 28.52 has been divided to cover, under the 
new subheading 2852.10, chemically defined inorganic or organic 
compounds of mercury, excluding amalgams (facilitating the 
monitoring and control of these products under the Rotterdam 
Convention on the prior informed consent procedure (PIC) for 
certain hazardous chemicals and pesticides in international trade) 
and, under  the new subheading 2852.90, other inorganic or organic 
compounds of mercury, excluding amalgams.  
For the purposes of subheading 2852.10, the expression "chemically 
defined" has been defined in Subheading Note 1 to Chapter 28.  
Expansion of the scope of he ading 28.52 entails the transfer of non -
chemically defined compounds of mercury to the new subheading 
2852.90.    285290  ex283090  Non-ag M 
   ex283539  Non-ag M 
   ex284210  Non-ag M 
   ex284800  Non-ag M 
   ex284990  Non-ag M 
   ex285000  Non-ag M 
   ex293499  Non-ag M 
   ex320190  Non-ag M 
   ex350190  Non-ag M 
   ex350290  Non-ag M 
   ex350400  Non-ag M 
   ex382490  Non-ag M 
80 290371  ex290349  Non-ag  New subheadings 2903.71 to 2903.75 have been created to cover 
certain substances facilitati ng the monitoring and control of these 
substances that deplete the ozone layer.  
Amendments consequential to the Montreal Protocol on Substances 
That Deplete the Ozone Layer.     290372  ex290349  Non-ag  
  290373  ex290349  Non-ag  
  290374  ex290349  Non-ag  
  290375  ex290349  Non-ag  
81 290376  290346  Non-ag R Subheading 2903.46 has been renumbered as 2903.76.  
Amendments consequential to the Montreal Protocol on Substances 
That Deplete the Ozone Layer.  
82 290377  290341  Non-ag A Subheadings 2903.41 to 2 903.45 have been merged into new 
subheading 2903.77 covering certain halogenated derivatives of 
acyclic hydrocarbons containing two or more different halogens, 
perhalogenated only with fluorine and chlorine.  
Amendments consequential to the Montreal Protoco l on Substances 
That Deplete the Ozone Layer.     290342  Non-ag A 
  290343  Non-ag A 
  290344  Non-ag A 
  290345  Non-ag A 
83 290378  290347  Non-ag A Subheading 2903.47 has been renumbered as 2903.78.  
84 290379  ex290349  Non-ag  New subheading 2903.79 has been created to cover other 
halogenated derivatives of acyclic hydrocarbons containing two or 
more different halogens.  
Amendments consequential to the Montreal Protocol on Substances 
That Deplete the Ozone Layer.  
85 290381  290351  Non-ag R Subheadings 2903.51 to 2903.69 have been renumbered as 
2903.81 to 2903.99.  
   290382  290352  Non-ag R 
 290389  290359  Non-ag R G/MA/330  
 
- 32 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
 290391  290361  Non-ag R   
  
  
   290392  290362  Non-ag R 
 290399  290369  Non-ag R 
86 290892  ex290899  Non-ag  Creation of new subheadin g 2908.92 for 4,6 -dinitro -o-cresol (DNOC 
(ISO)) and its salts.  
Amendment made consequential to the Rotterdam Convention on 
the prior informed consent procedure (PIC) for certain hazardous 
chemicals and pesticides in international trade.   290899  ex290899  Non-ag  
87 291249  291230  Non-ag L Deletion of subheading 2912.30 because of the low volume of trade.  
    291249  Non-ag  
88 291429  291421  Non-ag L Deletion of subheading 2914.21 because of the low volume of trade.  
    291429  Non-ag  
89 291616  ex29161 9 Non-ag  Creation of new subheading 2916.16 for binapacryl (ISO).  
Amendment made consequential to the Rotterdam Convention on 
the prior informed consent procedure (PIC) for certain hazardous 
chemicals and pesticides in international trade.    291619  ex291 619 Non-ag  
90 291639  291635  Non-ag L Deletion of subheading 2916.35 because of the low volume of trade.  
    291639  Non-ag  
91 292529  ex292529  Non-ag Mb Expansion of the scope of subheading 3002.10 entails the transfer 
of certain products of this subh eading to subheading 3002.10.  
92 293110  ex293100  Non-ag  Heading 29.31 has been subdivided to provide separately for 
tetramethyl lead and tetraethyl lead, and for tributyltin compounds, 
in new subheadings 2931.10 and 2931.20, respectively.  
Amendment made consequential to the Rotterdam Convention on 
the prior informed consent procedure (PIC) for certain hazardous 
chemicals and pesticides in international trade.    293120  ex293100  Non-ag  
 293190  ex293100  Non-ag  
93 293220  293221  Non-ag A Subheadings 293 2.21 and 2932.29 have been merged into new 
subheading 2932.20 because of the low volume of trade.  
    293229  Non-ag A 
94 293329  ex293329  Non-ag Mb Expansion of the scope of subheading 3002.10 entails the transfer 
of certain products of this subheading t o subheading 3002.10.  
95 293499  ex293499  Non-ag  Creation of new subheading 2852.90 entails the transfer of non -
chemically defined compounds of mercury of subheading 2934.99 to 
the new subheading 2852.90. Expansion of the scope of subheading 
3002.10 entai ls the transfer of certain products of this subheading 
to subheading 3002.10.  
96 293790  293731  Non-ag L Deletion of subheadings 2937.31, 2937.39 and 2937.40 because of 
the low volume of trade.  
Expansion of the scope of subheading 3002.10 entails the trans fer 
of certain products of this subheading to subheading 3002.10.    293739  Non-ag L 
  293740  Non-ag L 
  ex293790  Non-ag  
97 293944  ex293949  Non-ag  Creation of new subheading 2939.44 for norephredine and its salts.  
   293949  ex293949  Non-ag  
98 300210  ex292529  Non-ag M The scope of subheading 3002.10 has been expanded to cover other 
immunological products which are directly involved in the regulation 
of immunological processes.  
  
   ex293329  Non-ag M 
  ex293499  Non-ag M 
  ex293790  Non-ag M 
  ex300210  Non-ag M 
  ex300220  Non-ag M 
  ex300290  Non-ag M 
  ex390720  
 Non-ag M 
 300220  ex300220  
 Non-ag Mb 
 300290  ex293329  Non-ag  
  ex300210  Non-ag  
  ex300290  Non-ag  
99 320190  ex320190  Non-ag Mb Non-chemically defined compounds of mer cury have been 
transferred to new subheading 2852.90.  
  
   350190  ex350190  Ag Mb 
 350290  ex350290  Ag Mb 
 350400  ex350400  Ag Mb 
100 370252  370251  Non-ag A Subheadings 3702.51 and 3702.52 have been merged into 
subheading 3702.52 because of the low vol ume of trade.    370252  Non-ag A 
101 370296  ex370291  Non-ag  Subheadings 3702.91, 3702.93 and 3702.94 have been merged and 
subsequently subdivided into two new subheadings 3702.96 and 
3702.97 because of the low volume of trade.    370293  
 Non-ag  G/MA/330  
 
- 33 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
 370297  ex370291  Non-ag   
Subheading 3702.95 has b een renumbered 3702.98.  
    370294  
 Non-ag  
 370298  370295  Non-ag R 
102 380850  380850  Non-ag  The scope of subheading 3808.50 has been expanded to cover the 
products listed in new Subheading Note 1 to Cha pter 38.  
 
Amendment made consequential to the Rotterdam Convention on 
the prior informed consent procedure (PIC) for certain hazardous 
chemicals and pesticides in international trade.    ex380891  Non-ag  
  ex380892  Non-ag  
  ex380893  Non-ag  
  ex3808 94 Non-ag  
  ex380899  Non-ag  
103 380891  ex380891  Non-ag  Expansion of the scope of subheading 3808.50 entails the transfer 
of certain products of these subheadings to subheading 3808.50.  
  
  
   380892  ex380892  Non-ag  
 380893  ex380893  Non-ag  
 380894 ex380894  Non-ag  
 380899  ex380899  Non-ag  
104 382490  ex382490  Non-ag  Non-chemically defined compounds of mercury have been 
transferred to new subheading 2852.90.  
At the same time, the creation of new heading 38.26 entails the 
transfer of biodies el to new heading 38.26.  
105 382600  ex382490  Non-ag  Heading 38.26 has been created to provide separately for biodiesel 
and mixtures thereof, not containing or containing less than 70 % 
by weight of petroleum oils or oils obtained from bituminous 
minerals . For the purposes of heading 38.26, the term "biodiesel" 
has been defined in new Note 7 to Chapter 38.  
106 390720  ex390720  Non-ag Mb Expansion of the scope of subheading 3002.10 entails the transfer 
of certain products of this subheading to subheading 30 02.10.  
107 392620  ex392620  Non-ag Mb See the remarks for heading 96.19.  
 392690  ex392690  Non-ag Mb 
108 410120  ex410120  Ag  The transfer results from the amendment of subheading 4101.20.  
 
* *No consensus for these correlations.   410190  ex410120  Ag  
  410190  Ag  
109 440131  ex440130  Non-ag  New subheading 4401.31 has been created to provide separately for 
wood pellets. The expression "wood pellets" in subheading 4401.31 
has been defined in Subheading Note 1 to Chapter 44.   440139  ex440130  Non-ag  
110 480840  480820  Non-ag A Subheadings 4808.20 and 4808.30 have been merged into new 
subheading 4808.40 because of the low volume of trade.    480830  Non-ag A 
111 481490  481410  Non-ag L Deletion of subheading 4814.10 because of the low volume of trade.  
  481490  Non-ag  
112 580127  580124  Non-ag A Subheadings 5801.24 and 5801.25 have been merged into new 
subheading 5801.27 because of the low volume of trade.    580125  Non-ag A 
113 580137  580134  Non-ag A Subheadings 5801.34 and 5801.35 have been merged into new 
subheading 5801.37 because of the low volume of trade.    580135  Non-ag A 
114 610821  ex610821  Non-ag Mb See the remarks for heading 96.19.  
 610822  ex610822  Non-ag Mb 
 610829  ex610829  Non-ag Mb 
115 611120  ex611120  Non-ag Mb See the remarks f or heading 96.19.  
 611130  ex611130  Non-ag Mb  
 611190  ex611190  Non-ag Mb  
116 611300  ex611300  Non-ag Mb See the remarks for heading 96.19.  
 620891  ex620891  Non-ag Mb See the remarks for heading 96.19.  
 620892  ex620892  Non-ag Mb  
 620899  ex620899  Non-ag Mb  
117 620920  ex620920  Non-ag Mb See the remarks for heading 96.19.  
 620930  ex620930  Non-ag Mb  
 620990  ex620990  Non-ag Mb  
118 621050  ex621050  Non-ag Mb See the remarks for heading 96.19.  
119 621149  621141  Non-ag L Deletion of subheading 6211.41 because of the low volume of trade.  
  621149  Non-ag  
120 630690  630691  Non-ag A Subheadings 6306.91 and 6306.99 have been merged into new 
subheading 6306.90 because of the low volume of trade.    630699  Non-ag A 
121 630790  ex630790  Non-ag Mb See the r emarks for heading 96.19.  
122 640690  640691  Non-ag A Subheadings 6406.91 and 6406.99 have been merged into new 
subheading 6406.90 because of the low volume of trade.  
  640699  Non-ag A  
      G/MA/330  
 
- 34 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
123 650500  650510  Non-ag A Subheadings 6505.10 and 6505.90 ha ve been deleted because of 
the low volume of trade.    650590  Non-ag A 
124 681189  681183  Non-ag L Deletion of subheading 6811.83 because of the low volume of trade.  
  681189  Non-ag  
125 731940  731920  Non-ag A Subheadings 7319.20 and 7319.30 have been merged into new 
subheading 7319.40 because of the low volume of trade.    731930  Non-ag A 
126 741810  741811  Non-ag A Subheadings 7418.11 and 7418.19 have been merged into new 
subheading 7418.10 because of the low volume of trade.    741819  Non-ag A 
127 761510  761511  Non-ag A Subheadings 7615.11 and 7615.19 have been merged into new 
subheading 7615.10 because of the low volume of trade.    761519  Non-ag A 
128 820190  820120  Non-ag L Deletion of subheading 8201.20 because of the low volume of trade.  
  820190  Non-ag  
129 820590  820580  Non-ag L Deletion of subheading 8205.80 because of the low volume of trade.  
  820590  Non-ag  
130 845290  845240  Non-ag L Deletion of subheading 8452.40 because of the low volume of trade.  
  845290  Non-ag  
131 845690  845690  Non-ag  The scope of heading 84.56 was expanded to cover also water -jet 
cutting machines.    ex847989  Non-ag  
132 846693  846693  Non-ag  The amendment of heading 84.56 to cover also water -jet cutting 
machines entails the transfer of certain products  to subheading 
8466.93.    ex847990  Non-ag  
133 847971  ex847989  Non-ag  New subheadings 8479.71 and 8479.79 have been created to 
provide separately for passenger boarding bridges.  
At the same time, water -jet cutting machines have been transferred 
to hea ding 84.56.   847979  ex847989  Non-ag  
 847989  ex847989  Non-ag  
134 847990  ex847990  Non-ag  See the remarks for subheading 8466.93.  
135 850750  ex850780  Non-ag  New subheadings 8507.50 and 8507.60 have been created to 
provide separately for nickel -metal  hydride accumulators and 
lithium -ion accumulators, respectively.   850760  ex850780  Non-ag  
 850780  ex850780  Non-ag  
136 852341  ex852340  Non-ag  Subheading 8523.40 has been subdivided to provide separately for 
unrecorded optical media.   852349  ex85234 0 Non-ag  
137 854040  854040  Non-ag A Subheadings 8540.40 and 8540.50 have been merged into new 
subheading 8540.40 because of the low volume of trade.    854050  Non-ag A 
138 854079  854072  Non-ag L Deletion of subheading 8540.72 because of the low volume  of trade.  
  854079  Non-ag  
139 871410  871411  Non-ag A Subheadings 8714.11 and 8714.19 have been merged into new 
subheading 8714.10 because of the low volume of trade.    871419  Non-ag A 
140 900710  900711  Non-ag A Subheadings 9007.11 and 9007.19 have been merged into new 
subheading 9007.10 because of the low volume of trade.    900719  Non-ag A 
141 900850  900810  Non-ag A Subheadings 9008.10, 9008.20, 9008.30 and 9008.40 have been 
merged into new subheading 9008.50 because of the low volume of 
trade.    900820  Non-ag A 
  900830  Non-ag A 
  900840  Non-ag A 
142 910910  910911  Non-ag A Subheadings 9109.11 and 9109.19 have been merged into new 
subheading 9109.10 because of the low volume of trade.    910919  Non-ag A 
143 911490  911420  Non-ag L Deletion  of subheading 9114.20 because of the low volume of trade.  
  911490  Non-ag  
144 930110  930111  Non-ag A Subheadings 9301.11 and 9301.19 have been merged into new 
subheading 9301.10 because of the low volume of trade.    930119  Non-ag A 
145 930520  93052 1 Non-ag A Subheadings 9305.21 and 9305.29 have been merged into new 
subheading 9305.20 because of the low volume of trade.    930529  Non-ag A 
146 950450  950410  Non-ag  Creation of new subheading 9504.50 to cover video game consoles 
and machines, defined  in new Subheading Note 1 to Chapter 95.    ex950490  
 Non-ag  
 950490  ex950490  Non-ag  
147 960830  960831  Non-ag A Subheadings 9608.31 and 9608.39 have been merged into new 
subheading 9608.30 because of the low volume of trade.    960839  Non-ag A 
148 961900  ex392620  Non-ag M Creation of new heading 96.19 for sanitary towels (pads) and 
tampons, napkins and napkin liners for babies and similar articles, 
of any material.  
   ex392690  Non-ag M 
  481840  Non-ag M 
  560110  Non-ag M 
  ex610821  Non-ag M 
  ex610822  Non-ag M 
  ex610829  Non-ag M G/MA/330  
 
- 35 - 
 
  ID HS2012  HS2007  Sector  Type  Remarks  
  ex611120  Non-ag M 
  ex611130  Non-ag M 
  ex611190  Non-ag M 
  ex611300  Non-ag M 
  ex620891  Non-ag M 
  ex620892  Non-ag M 
  ex620899  Non-ag M 
  ex620920  Non-ag M 
  ex620930  Non-ag M 
  ex620990  Non-ag M 
  ex621050  Non-ag M 
   ex630790  Non-ag M 
 
 
 
__________