Study Guide

Early efforts (pre-1945)

Efforts to simplify and standardize tariff classification began in the early twentieth century, including technical work undertaken under the auspices of the League of Nations, but these initiatives did not produce a universally adopted international tariff or classification system. Prior to the Second World War, no formal global nomenclature existed.

Post-war renewal: the 1949 Brussels draft

Following the war, the need for economic reconstruction and the rapid expansion of international trade renewed interest in creating a standardized Customs tariff. In 1949, in Brussels, the European Customs Union Study Group prepared a draft tariff nomenclature intended to provide a common basis for classifying goods in international trade.

The three Brussels Conventions of 15 December 1950

The broad acceptance of this draft led to further development, and on 15 December 1950, three international conventions were signed in Brussels:

01 Brussels Tariff Nomenclature Established the Brussels Tariff Nomenclature (BTN) as a common framework for the classification of goods.

02 Customs valuation Set out an international convention concerning the valuation of goods for Customs purposes.

03 Customs Co-operation Council Established the Customs Co-operation Council (CCC), the organization that would later become the World Customs Organization (WCO).

From BTN to CCCN

The BTN evolved into the Customs Co-operation Council Nomenclature (CCCN), which became the core structural foundation for the next generation of international classification systems.

As global trade expanded and diversified, the CCCN was increasingly supplemented by other classification systems. Some drew on the CCCN, others were independent:

Relationship to CCCN	Example system	Note
Based on CCCN	Japanese Customs Tariff	Built using CCCN as its structural basis.
Independent	United States Tariff Schedule	Developed separately from the CCCN framework.
Independent	Standard Transportation Commodity Code	Developed separately from the CCCN framework.
Influential	Standard International Trade Classification (SITC)	Shaped the emerging need for a more harmonized global system.

Building the Harmonized System

Recognizing the proliferation of divergent systems and the growing complexity of international trade, the CCC initiated work on a new, universally applicable nomenclature. The Harmonized Commodity Description and Coding System (Harmonized System or HS) drew on several sources:

01 The CCCN , which provided the structural core of the new nomenclature.

02 The Standard International Trade Classification (SITC) , which contributed structural and statistical elements.

03 Various national and sector‑specific classification systems , which provided additional input and practical detail.

From draft to global standard

By May 1983, after 13 years of technical work, the Harmonized System Committee and its Working Party completed the draft HS. The Customs Co‑operation Council approved the Harmonized System Convention and opened it for signature in June 1983. The HS entered into force in 1988 and has since become the global standard for the classification of goods in international trade.