6. Harmonized System Explanatory Notes (HSEN)

The HSC writes and publishes several publications that complement the legal text of the Harmonized System Nomenclature. Of these the HS Explanatory Notes are the largest and most important. Although they do not form an integral part of the HS Nomenclature, they are the official interpretation of the HS structure and follow the systematic order of the HS chapters.

The 2022 edition of the Explanatory Notes comprises five volumes.

What the Explanatory Notes provide

01 Scope of headings

Commentary on what each heading (and where relevant, subheading) covers.

02 Meaning of legal notes

Commentary on what the legal notes mean and how to apply them.

03 Meaning of Rules

Commentary on what each Interpretation Rule means and how to apply it.

04 Included / excluded products

Lists the main products covered by each heading and those that are excluded.

05 Technical descriptions

Describes the appearance, characteristics and uses of goods.

06 Identifying goods

Provides guidance for identifying goods in trade.

How each chapter of the Explanatory Notes is laid out

Order	What appears
1	The chapter title (reproduced).
2	The legal notes, with any explanation.
3	The legal text of the heading, together with any subheadings.
4	The corresponding explanations.

Note:

Every heading in the HS has a corresponding Explanatory Note. Where Explanatory Notes also exist for subheadings, a (+) sign appears after the text of the heading.