lexiara

(l)

‘chapters’, ‘headings’ and ‘sub-headings’ mean the chapters, the headings and sub-headings (four- or six-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System (Harmonised System) with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.