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government of the turks and caicos islands customs tariff

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A. Interpretation<br />

1. In this Part -<br />

PART II<br />

EXPLANATORY NOTES AND GENERAL RULES<br />

FOR THE INTERPRETATION OF THE<br />

CUSTOMS TARIFF 2010<br />

(a) <strong>the</strong> Harmonized Commodity Description <strong>and</strong><br />

Coding System or <strong>the</strong> Harmonized System is<br />

referred to as "<strong>the</strong> HS" <strong>and</strong> means <strong>the</strong><br />

Nomenclature comprising <strong>the</strong> headings,<br />

subheadings <strong>and</strong> <strong>the</strong>ir related numerical codes, <strong>the</strong><br />

Section, Chapter <strong>and</strong> Subheading Notes <strong>and</strong> <strong>the</strong><br />

General Rules for <strong>the</strong> Interpretation <strong>of</strong> <strong>the</strong><br />

Harmonized System, set out in <strong>the</strong> Annex to <strong>the</strong><br />

Convention; <strong>and</strong><br />

(b) a reference to <strong>the</strong> HS, unless <strong>the</strong> context o<strong>the</strong>rwise<br />

requires, is a reference to <strong>the</strong> HS as amended in<br />

accordance with Article 16 <strong>of</strong> <strong>the</strong> Convention on or<br />

before 1 September 1991.<br />

2. In this Part -<br />

"<strong>the</strong> Convention" means <strong>the</strong> International Convention on <strong>the</strong><br />

Harmonized Commodity Description <strong>and</strong> Coding System<br />

done at Brussels on 14 June 1983 as amended by <strong>the</strong> Protocol<br />

<strong>of</strong> Amendment to <strong>the</strong> International Convention on <strong>the</strong><br />

Harmonized Commodity Description <strong>and</strong> Coding System,<br />

both <strong>of</strong> which entered into force on 1 January 1988 <strong>and</strong> both<br />

<strong>of</strong> which are registered with <strong>the</strong> Secretariat <strong>of</strong> <strong>the</strong> United<br />

Nations;<br />

"<strong>the</strong> Council" means <strong>the</strong> Customs Co-operation Council (now <strong>the</strong><br />

World Customs Organisation) established by <strong>the</strong> Convention<br />

establishing a Customs Co-operation Council done at<br />

Brussels on 15 December 1950;<br />

"<strong>the</strong> HS Committee" means <strong>the</strong> Harmonized System Committee<br />

established under Article 6 <strong>of</strong> <strong>the</strong> Convention;<br />

"<strong>the</strong> HS Notes" means <strong>the</strong> Section, Chapter <strong>and</strong> Subheading Notes<br />

referred to in paragraph l(a) as amended on or before 1<br />

January 2007;<br />

5<br />

(Paragraph 3(2))

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