PL: Noty wyjaśniające do HS | DE: Erläuterungen zum HS
Definition
HS Explanatory Notes are published by the World Customs Organization (WCO) and constitute the official interpretive commentary on HS headings and subheadings. Although not legally binding, they are universally accepted by customs authorities as the primary interpretive tool. The notes contain goods descriptions, classification examples, exclusions, and guidance. The EU also uses CN Explanatory Notes which are binding.