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[接上页] System and the Standard International Trade Classification (SITC) of the United Nations, Considering the desirability of meeting the aforementioned needs through a combined tariff/statistical nomenclature, suitable for use by the various interests concerned with international trade, Considering the importance of ensuring that the Harmonized System is kept up-to-date in the light of changes in technology or in patterns of international trade, Having taken into consideration the work accomplished in this sphere by the Harmonized System Committee set up by the Customs Co-operation Council, Considering that while the above-mentioned Nomenclature Convention has proved an effective instrument in the attainment of some of these objectives, the best way to achieve the desired results in this respect is to conclude a new international Convention, Have agreed as follows: Article 1 Definitions For the purpose of this Convention: (a) The Harmonized Commodity Description and Coding System, hereinafter referred to as the Harmonized System, means the Nomenclature comprising the headings and subheadings and their related numerical codes, the Section, Chapter and Subheading Notes and the General Rules for the interpretation of the Harmonized System, set out in the Annex to this Convention. (b) Customs tariff nomenclature means the nomenclature established under the legislation of a Contracting Party for the purposes of levying duties of Customs on imported goods. (c) Statistical nomenclatures means goods nomenclatures established by a Contracting Party for the collection of data for import and export trade statistics. (d) Combined tariff/statistical nomenclature means a nomenclature, integrating Customs tariff and statistical nomenclatures, legally required by a Contracting Party for the declaration of goods at importation. (e) The Convention establishing the Council means the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950. (f) The Council means the Customs Co-operation Council referred to in paragraph (e) above. (g) The Secretary General means the Secretary General of the Council. (h) The term ratification means ratification, acceptance or approval. Article 2 The Annex The Annex to this Convention shall form an integral part thereof, and any reference to the Convention shall include a reference to the Annex. Article 3 Obligations of Contracting Parties 1. Subject to the exceptions enumerated in Article 4: (a) Each Contracting Party undertakes, except as provided in subparagraph (c) of this paragraph, that from the date on which this Convention enters into force in respect of it, its Customs tariff and statistical nomenclatures shall be in conformity with the Harmonized System. It thus undertakes that, in respect of its Customs tariff and statistical nomenclatures: (i) It shall use all the headings and subheadings of the Harmonized System without addition or modification, together with their related numerical codes; (ii) It shall apply the General Rules for the interpretation of the Harmonized System and all the Section, Chapter and Subheading Notes, and shall not modify the scope of the Sections, Chapters, headings or subheadings of the Harmonized System; and (iii) It shall follow the numerical sequence of the Harmonized System. (b) Each Contracting Party shall also make publicly available its import and export trade statistics in conformity with the six-digit codes of the Harmonized System, or, on the initiative of the Contracting Party, beyond that level, to the extent that publication is not precluded for exceptional reasons such as commercial confidentiality or national security. (c) Nothing in this Article shall require a Contracting Party to use the subheadings of the Harmonized System in its Customs tariff nomenclature provided that it meets the obligations at (a) (i), (a) (ii) and (a) (iii) above in a combined tariff/statistical nomenclature. 2. In complying with the undertakings at paragraph 1(a) of this Article, each Contracting Party may make such textual adaptations as may be necessary to give effect to the Harmonized System in its domestic law. 3. Nothing in this Article shall prevent a Contracting Party from establishing, in its Customs tariff or statistical nomenclatures, subdivisions classifying goods beyond the level of the Harmonized System, provided that any such subdivision is added and coded at a level beyond that of the six-digit numerical code set out in the Annex to this Convention. Article 4 Partial application by developing countries 1. Any developing country Contracting Party may delay its application of some or all of the subheadings of the Harmonized System for such period as may be necessary, having regard to its pattern of international trade or its administrative resources. 2. A developing country Contracting Party which elects to apply the Harmonized |