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Glossary: Customs Code

A country/customs territory lays down and defines the legislation applicable to the import and export of goods with another counter country/customs territory with another. Every country sets its own rates of duty, but the World Customs Organization (WCO), an independent intergovernmental organisation with over 170 member countries, requires all members to base their tariff schedules on the HS nomenclature, an internationally standardised system of names and numbers for classifying traded products.


Related resource: China HS Code & Tariff Rates

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