1 Tariff nomenclature
In order to facilitate international trade and customs processing, goods are classified on the basis of nomenclatures. Product nomenclatures classify goods on the basis of criteria such as usage, function or measurement. Tariff nomenclatures are product nomenclatures with tariff rates attached to the classification of goods. Through tariff nomenclatures, it is possible to determine which rate of customs duty applies to any given product.
Each ASEAN Member State has a tariff nomenclature based on the ASEAN Harmonised Tariff Nomenclature (AHTN). The AHTN is, in turn, based on the Harmonised Commodity Description and Coding System (HS) of the World Customs Organisation.
The ATR contains information on the tariff nomenclatures that apply in each ASEAN Member State, as well as the explanatory notes supporting the interpretation of the tariff nomenclature.
