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<h1>Harmonised System classification governs tariff headings and duty determination for imports and exports.</h1> Classification for customs duties is governed by the Harmonised Commodity Description and Coding System (HS) together with Section notes, Chapter notes, Headings, Subheadings and the six General Interpretative Rules applied sequentially to determine the correct Heading and Subheading; Explanatory Notes of the World Customs Organisation and committee opinions provide interpretative guidance, and special provisions exist for assembled, mixed or project, postal and baggage imports.