Departmental Bulletin Paper WTO及びFTA/EPAの関税譲許におけるHS品目表の役割に関する考察

鶴田, 仁

95 ( 3-4 )  , pp.67 - 93 , 2016-03-25 , 長崎大学経済学会
The Harmonized System has been adopted widely in schedules of tariff concessions in the WTO and EPAs to ensure greater uniformity among members in customs classification for trade facilitation. The Harmonized System once amended several years in order to keep up-todate in the light of changes in technology or in patterns of international trade. For the modification of schedules of concessions, since the approval of the members concerned is required, several versions of the Harmonized System have been respectively applying internationally as well as domestically. This paper indicates some mutual solutions on this, based on present economic law systems especially in Japan.

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