earticle

영어

HS Classification is a common feature in the management of imports and exports of products and it has been a long-standing feature of WCO's HS classification in trade regime. While the use of HS classification was modified by Korea's accession to the WCO, it remains a dominant feature for some commodities, even though there have been recent attempts to diminish its importance. In this article, we review the deternination factors and legal status of the HS classification, the scope and role, continues to play in the important interpretation in commodities classification. We then review the legal theory that has been developed to evaluate the role HS explanatory. Finally, we propose that HS classification can harmonize the domestic regulations with WCO rules and the effective measure to enhance the effectiveness of HS classification through the reforming of procedures and management in HS classification in international trade.