监於中华人民共和国是一九八三年六月十四日订於布鲁塞尔、经一九八六年六月二十四日在该市订定的修订《商品名称及编码协调制度的国际公约》的议定书（以下简称议定书）所修订的《商品名称及编码协调制度的国际公约》（以下简称公约）的缔约国，并已於一九九二年六月二十三日向海关合作理事会（一般称为世界海关组织）秘书长交存加入书，该加入书自一九九三年一月一日起生效； 亦监於中华人民共和国於二零零五年七月六日以照会通知世界海关组织秘书长，公约适用於澳门特别行政区； 又监於世界海关组织秘书长在收到中华人民共和国有关公约适用於澳门特别行政区的通知书後於二零零五年八月九日覆照（第05.PL-0065E/S.R.号文件），根据公约第十四条第一款的规定，确认公约自二零零七年一月一日起对澳门特别行政区生效； 再监於尽管公约的法文正式文本及相应的葡文译本已公布於一九九九年十二月十七日第五十期《澳门政府公报》第一组第四副刊，但因技术理由，所公布的文本难以阅读，故建议将之重新公布； 同时，根据公约第十六条的规定，《协调制度货物分类表》第四修订版的建议已於二零零四年六月二十六日通过，并於二零零七年一月一日生效； 行政长官根据澳门特别行政区第3/1999号法律第六条第一款的规定，命令公布： —— 中华人民共和国送交保存实体有关澳门特别行政区的通知书中、英文文本的所适用部分及相应的葡文译本； —— 公约的英文正式文本及以该公约英、法文正式文本为依据的中、葡文译本； —— 议定书的英文正式文本及以该议定书英、法文正式文本为依据的中、葡文译本； —— 《协调制度货物分类表》第四修订版的英文正式文本及以该分类表英、法文正式文本为依据的中、葡文译本。
二零零六年十二月四日发布。
行政长官 何厚铧
通知书
（二零零五年七月六日第SHI TWAN WAI FA 139/2005号文件；
参阅：05.PL-0065E/S.R.号文件）
“ （.......）
我谨代表中华人民共和国政府通知您如下：
根据《中华人民共和国澳门特别行政区基本法》，中华人民共和国政府决定下列公约适用於中华人民共和国澳门特别行政区：
（.......）
《商品名称及编码协调制度的国际公约》。
（.......） ”
———
Notification
(Document Ref. SHI TWAN WAI FA 139/2005 of 6 July 2005;
Ref.: Document 05.PL-0065E/S.R.)
“ (…)
On behalf of the Government of the People's Republic of China, I have the honor
to inform you of the following:
According to Basic Law of the Macao Special Administrative Region of the People's
Republic of China, the Government of the People's Republic of China has decided
to apply the following conventions to the Macao Special Administrative Region of
the People's Republic of China:
(…)
Convention on the Harmonized Commodity Description and Coding System.
(…) ”
International Convention on the Harmonized Commodity Description and Coding System
Preamble
The Contracting Parties to this Convention, established under the auspices of
the Customs Co-operation Council,
Desiring to facilitate international trade,
Desiring to facilitate the collection, comparison and analysis of statistics,
in particular those on international trade,
Desiring to reduce the expense incurred by redescribing, reclassifying and recoding
goods as they move from one classification system to another in the course of international
trade and to facilitate the standardization of trade documentation and the transmission
of data,
Considering that changes in technology and the patterns of international trade
require extensive modifications to the Convention on Nomenclature for the Classification
of Goods in Customs Tariffs, done at Brussels on 15 December 1950,
Considering also that the degree of detail required for Customs and statistical
purposes by Governments and trade interests has increased far beyond that provided
by the Nomenclature annexed to the above-mentioned Convention,
Considering the importance of accurate and comparable data for the purposes of
international trade negotiations,
Considering that the Harmonized System is intended to be used for the purposes
of freight tariffs and transport statistics of the various modes of transport,
Considering that the Harmonized System is intended to be incorporated into commercial
commodity description and coding systems to the greatest extent possible,
Considering that the Harmonized System is intended to promote as close a correlation
as possible between import and export trade statistics and production statistics,
Considering that a close correlation should be maintained between the Harmonized
System and the Standard International Trade Classification (SITC) of the United
Nations,
Considering the desirability of meeting the aforementioned needs through a combined
tariff/statistical nomenclature, suitable for use by the various interests concerned
with international trade,
Considering the importance of ensuring that the Harmonized System is kept up-to-date
in the light of changes in technology or in patterns of international trade,
Having taken into consideration the work accomplished in this sphere by the Harmonized
System Committee set up by the Customs Co-operation Council,
Considering that while the above-mentioned Nomenclature Convention has proved
an effective instrument in the attainment of some of these objectives, the best
way to achieve the desired results in this respect is to conclude a new international
Convention,
Have agreed as follows:
Article 1
Definitions
For the purpose of this Convention:
(a) The Harmonized Commodity Description and Coding System, hereinafter referred
to as the Harmonized System, means the Nomenclature comprising the headings and
subheadings and their related numerical codes, the Section, Chapter and Subheading
Notes and the General Rules for the interpretation of the Harmonized System, set
out in the Annex to this Convention.
(b) Customs tariff nomenclature means the nomenclature established under the
legislation of a Contracting Party for the purposes of levying duties of Customs
on imported goods.
(c) Statistical nomenclatures means goods nomenclatures established by a Contracting
Party for the collection of data for import and export trade statistics.
(d) Combined tariff/statistical nomenclature means a nomenclature, integrating
Customs tariff and statistical nomenclatures, legally required by a Contracting
Party for the declaration of goods at importation.
(e) The Convention establishing the Council means the Convention establishing
a Customs Co-operation Council, done at Brussels on 15 December 1950.
(f) The Council means the Customs Co-operation Council referred to in paragraph
(e) above.
(g) The Secretary General means the Secretary General of the Council.
(h) The term ratification means ratification, acceptance or approval.
Article 2
The Annex
The Annex to this Convention shall form an integral part thereof, and any reference
to the Convention shall include a reference to the Annex.
Article 3
Obligations of Contracting Parties
1. Subject to the exceptions enumerated in Article 4:
(a) Each Contracting Party undertakes, except as provided in subparagraph (c)
of this paragraph, that from the date on which this Convention enters into force
in respect of it, its Customs tariff and statistical nomenclatures shall be in conformity
with the Harmonized System. It thus undertakes that, in respect of its Customs tariff
and statistical nomenclatures:
(i) It shall use all the headings and subheadings of the Harmonized System without
addition or modification, together with their related numerical codes;
(ii) It shall apply the General Rules for the interpretation of the Harmonized
System and all the Section, Chapter and Subheading Notes, and shall not modify the
scope of the Sections, Chapters, headings or subheadings of the Harmonized System;
and
(iii) It shall follow the numerical sequence of the Harmonized System.
(b) Each Contracting Party shall also make publicly available its import and
export trade statistics in conformity with the six-digit codes of the Harmonized
System, or, on the initiative of the Contracting Party, beyond that level, to the
extent that publication is not precluded for exceptional reasons such as commercial
confidentiality or national security.
(c) Nothing in this Article shall require a Contracting Party to use the subheadings
of the Harmonized System in its Customs tariff nomenclature provided that it meets
the obligations at (a) (i), (a) (ii) and (a) (iii) above in a combined tariff/statistical
nomenclature.
2. In complying with the undertakings at paragraph 1(a) of this Article, each
Contracting Party may make such textual adaptations as may be necessary to give
effect to the Harmonized System in its domestic law.
3. Nothing in this Article shall prevent a Contracting Party from establishing,
in its Customs tariff or statistical nomenclatures, subdivisions classifying goods
beyond the level of the Harmonized System, provided that any such subdivision is
added and coded at a level beyond that of the six-digit numerical code set out in
the Annex to this Convention.
Article 4
Partial application by developing countries
1. Any developing country Contracting Party may delay its application of some
or all of the subheadings of the Harmonized System for such period as may be necessary,
having regard to its pattern of international trade or its administrative resources.
2. A developing country Contracting Party which elects to apply the Harmonized
System partially under the provisions of this Article agrees to make its best efforts
towards the application of the full six-digit Harmonized System within five years
of the date on which this Convention enters into force in respect of it or within
such further period as it may consider necessary having regard to the provisions
of paragraph 1 of this Article.
3. A developing country Contracting Party which elects to apply the Harmonized
System partially under the provisions of this Article shall apply all or none of
the two-dash subheadings of any one one-dash subheading or all or none of the one-dash
subheadings of any one heading. In such cases of partial application, the sixth
digit or the fifth and sixth digits of that part of the Harmonized System code not
applied shall be replaced by “0” or “00” respectively.
4. A developing country which elects to apply the Harmonized System partially
under the provisions of this Article shall on becoming a Contracting Party notify
the Secretary General of those subheadings which it will not apply on the date when
this Convention enters into force in respect of it and shall also notify the Secretary
General of those subheadings which it applies thereafter.
5. Any developing country which elects to apply the Harmonized System partially
under the provisions of this Article may on becoming a Contracting Party notify
the Secretary General that it formally undertakes to apply the full six-digit Harmonized
System within three years of the date when this Convention enters into force in
respect of it.
6. Any developing country Contracting Party which partially applies the Harmonized
System under the provisions of this Article shall be relieved from its obligations
under Article 3 in relation to the subheadings not applied.
Article 5
Technical assistance for developing countries
Developed country Contracting Parties shall furnish to developing countries that
so request, technical assistance on mutually agreed terms in respect of, inter alia,
training of personnel, transposing their existing nomenclatures to the Harmonized
System and advice on keeping their systems so transposed up-to-date with amendments
to the Harmonized System or on applying the provisions of this Convention.
Article 6
Harmonized System Committee
1. There shall be established under this Convention a Committee to be known as
the Harmonized System Committee, composed of representatives from each of the Contracting
Parties.
2. It shall normally meet at least twice each year.
3. Its meetings shall be convened by the Secretary General and, unless the Contracting
Parties otherwise decide, shall be held at the Headquarters of the Council.
4. In the Harmonized System Committee each Contracting Party shall have the right
to one vote; nevertheless, for the purposes of this Convention and without prejudice
to any future Convention, where a Customs or Economic Union as well as one or more
of its Member States are Contracting Parties such Contracting Parties shall together
exercise only one vote. Similarly, where all the Member States of a Customs or Economic
Union which is eligible to become a Contracting Party under the provisions of Article
11(b) become Contracting Parties, they shall together exercise only one vote.
5. The Harmonized System Committee shall elect its own Chairman and one or more
Vice-Chairmen.
6. It shall draw up its own Rules of Procedure by decision taken by not less
than two-thirds of the votes attributed to its members. The Rules of Procedure so
drawn up shall be approved by the Council.
7. It shall invite such intergovernmental or other international organizations
as it may consider appropriate to participate as observers in its work.
8. It shall set up Sub-Committees or Working Parties as needed, having regard,
in particular, to the provisions of paragraph 1(a) of Article 7, and it shall determine
the membership, voting rights and Rules of Procedure for such Sub-Committees or
Working Parties.
Article 7
Functions of the Committee
1. The Harmonized System Committee, having regard to the provisions of Article
8, shall have the following functions:
(a) To propose such amendments to this Convention as may be considered desirable,
having regard, in particular, to the needs of users and to changes in technology
or in patterns of international trade;
(b) To prepare Explanatory Notes, Classification Opinions or other advice as
guides to the interpretation of the Harmonized System;
(c) To prepare recommendations to secure uniformity in the interpretation and
application of the Harmonized System;
(d) To collate and circulate information concerning the application of the Harmonized
System;
(e) On its own initiative or on request, to furnish information or guidance on
any matters concerning the classification of goods in the Harmonized System to Contracting
Parties, to Members of the Council and to such intergovernmental or other international
organizations as the Committee may consider appropriate;
(f) To present Reports to each Session of the Council concerning its activities,
including proposed amendments, Explanatory Notes, Classification Opinions and other
advice;
(g) To exercise such other powers and functions in relation to the Harmonized
System as the Council or the Contracting Parties may deem necessary.
2. Administrative decisions of the Harmonized System Committee having budgetary
implications shall be subject to approval by the Council.
Article 8
Role of the Council
1. The Council shall examine proposals for amendment of this Convention, prepared
by the Harmonized System Committee, and recommend them to the Contracting Parties
under the procedure of Article 16 unless any Council Member which is a Contracting
Party to this Convention requests that the proposals or any part thereof be referred
to the Committee for re-examination.
2. The explanatory Notes, Classification Opinions, other advice on the interpretation
of the Harmonized System and recommendations to secure uniformity in the interpretation
and application of the Harmonized System, prepared during a session of the Harmonized
System Committee under the provisions of paragraph 1 of Article 7, shall be deemed
to be approved by the Council if, not later than the end of the second month following
the month during which that session was closed, no Contracting Party to this Convention
has notified the Secretary General that it requests that such matter be referred
to the Council.
3. Where a matter is referred to the Council under the provisions of paragraph
2 of this Article, the Council shall approve such Explanatory Notes, Classification
Opinions, other advice or recommendations, unless any Council Member which is a
Contracting Party to this Convention requests that they be referred in whole or
part to the Committee for re-examination.
Article 9
Rates of Customs duty
The Contracting Parties do not assume by this Convention any obligation in relation
to rates of Customs duty.
Article 10
Settlement of disputes
1. Any dispute between Contracting Parties concerning the interpretation or application
of this Convention shall, so far as possible, be settled by negotiation between
them.
2. Any dispute which is not so settled shall be referred by the Parties to the
dispute to the Harmonized System Committee which shall thereupon consider the dispute
and make recommendations for its settlement.
3. If the Harmonized System Committee is unable to settle the dispute, it shall
refer the matter to the Council which shall make recommendations in conformity with
Article III (e) of the Convention establishing the Council.
4. The Parties to the dispute may agree in advance to accept the recommendations
of the Committee or the Council as binding.
Article 11
Eligibility to become a contracting party
The following are eligible to become Contracting Parties to this Convention:
(a) Member States of the Council;
(b) Customs or Economic Unions to which competence has been transferred to enter
into treaties in respect of some or all of the matters governed by this Convention;
and
(c) Any other State to which an invitation to that effect has been addressed
by the Secretary General at the direction of the Council.
Article 12
Procedure for becoming a contracting party
1. Any eligible State or Customs or Economic Union may become a Contracting Party
to this Convention:
(a) By signing it without reservation of ratification;
(b) By depositing an instrument of ratification after having signed the Convention
subject to ratification; or
(c) By acceding to it after the Convention has ceased to be open for signature.
2. This Convention shall be open for signature until 31 December 1986 at the
Headquarters of the Council in Brussels by the States and Customs or Economic Unions
referred to in Article 11. Thereafter, it shall be open for their accession.
3. The instruments of ratification or accession shall be deposited with the Secretary
General.
Article 13
Entry into force
1. This Convention shall enter into force on the first of January which falls
at least twelve months but not more than twenty-four months after a minimum of seventeen
States or Customs or Economic Unions referred to in Article 11 above have signed
it without reservation of ratification or have deposited their instruments of ratification
or accession, but not before 1 January 1987.
2. For any State or Customs or Economic Union signing without reservation of
ratification, ratifying or acceding to this Convention after the minimum number
specified in paragraph 1 of this Article is reached, this Convention shall enter
into force on the first of January which falls at least twelve months but not more
than twenty-four months after it has signed the Convention without reservation of
ratification or has deposited its instrument of ratification or accession, unless
it specifies an earlier date. However, the date of entry into force under the provisions
of this paragraph shall not be earlier than the date of entry into force provided
for in paragraph 1 of this Article.
Article 14
Application by dependent territories
1. Any State may, at the time of becoming a Contracting Party to this Convention,
or at any time thereafter, declare by notification given to the Secretary General
that the Convention shall extend to all or any of the territories for whose international
relations it is responsible, named in its notification. Such notification shall
take effect on the first of January which falls at least twelve months but not more
than twenty-four months after the date of the receipt thereof by the Secretary General,
unless an earlier date is specified in the notification. However, this Convention
shall not apply to such territories before it has entered into force for the State
concerned.
2. This Convention shall cease to have effect for a named territory on the date
when the Contracting Party ceases to be responsible for the international relations
of that territory or on such earlier date as may be notified to the Secretary General
under the procedure of Article 15.
Article 15
Denunciation
This Convention is of unlimited duration. Nevertheless any Contracting Party
may denounce it and such denunciation shall take effect one year after the receipt
of the instrument of denunciation by the Secretary General, unless a later date
is specified therein.
Article 16
Amendment procedure
1. The Council may recommend amendments to this Convention to the Contracting
Parties.
2. Any Contracting Party may notify the Secretary General of an objection to
a recommended amendment and may subsequently withdraw such objection within the
period specified in paragraph 3 of this Article.
3. Any recommended amendment shall be deemed to be accepted six months after
the date of its notification by the Secretary General provided that there is no
objection outstanding at the end of this period.
4. Accepted amendments shall enter into force for all Contracting Parties on
one of the following dates:
(a) Where the recommended amendment is notified before 1 April, the date shall
be the first of January of the second year following the date of such notification,
or
(b) Where the recommended amendment is notified on or after 1 April, the date
shall be the first of January of the third year following the date of such notification.
5. The statistical nomenclatures of each Contracting Party and its Customs tariff
nomenclature or, in the case provided for under paragraph 1(c) of Article 3, its
combined tariff/statistical nomenclature, shall be brought into conformity with
the amended Harmonized System on the date specified in paragraph 4 of this Article.
6. Any State or Customs or Economic Union signing without reservation of ratification,
ratifying or acceding to this Convention shall be deemed to have accepted any amendments
thereto which, at the date when it becomes a Contracting Party, have entered into
force or have been accepted under the provisions of paragraph 3 of this Article.
Article 17
Rights of contracting parties in respect of the Harmonized System
On any matter affecting the Harmonized System, paragraph 4 of Article 6, Article
8 and paragraph 2 of Article 16 shall confer rights on a Contracting Party:
(a) In respect of all parts of the Harmonized System which it applies under the
provisions of this Convention; or
(b) Until the date when this Convention enters into force in respect of it in
accordance with the provisions of Article 13, in respect of all parts of the Harmonized
System which it is obligated to apply at that date under the provisions of this
Convention; or
(c) In respect of all parts of the Harmonized System, provided that it has formally
undertaken to apply the full six-digit Harmonized System within the period of three
years referred to in paragraph 5 of Article 4 and until the expiration of that period.
Article 18
Reservations
No reservations to this Convention shall be permitted.
Article 19
Notifications by the Secretary General
The Secretary General shall notify Contracting Parties, other signatory States,
Member States of the Council which are not Contracting Parties to this Convention,
and the Secretary General of the United Nations, of the following:
(a) Notifications under Article 4;
(b) Signatures, ratifications and accessions as referred to in Article 12;
(c) The date on which the Convention shall enter into force in accordance with
Article 13;
(d) Notifications under Article 14;
(e) Denunciations under Article 15;
(f) Amendments to the Convention recommended under Article 16;
(g) Objections in respect of recommended amendments under Article 16, and, where
appropriate, their withdrawal; and
(h) Amendments accepted under Article 16, and the date of their entry into force.
Article 20
Registration with the United Nations
This Convention shall be registered with the Secretariat of the United Nations
in accordance with the provisions of Article 102 of the Charter of the United Nations
at the request of the Secretary General of the Council.
IN WITNESS THEREOF the undersigned, being duly authorized thereto, have signed
this Convention.
DONE at Brussels on the 14th day of June 1983 in the English and French languages,
both texts being equally authentic, in a single original which shall be deposited
with the Secretary General of the Council who shall transmit certified copies thereof
to all the States and Customs or Economic Unions referred to in Article 11.
《商品名称及编码协调制度的国际公约》
前言
本公约在海关合作理事会主持下制定。缔约各方：
切望便利国际贸易；
切望便利统计资料，特别是国际贸易统计资料的收集、对比与分析；
切望减少国际贸易往来中因分类制度不同，商品需重新命名、重新分类及重新编号而引起的费用，以及便利数据的传输和贸易单证的统一；
考虑到由於技术的发展与国际贸易格局的变化，必须对1950年12月15日在布鲁塞尔签署的《海关税则商品分类目录公约》进行全面修改；
考虑到上述公约所附的商品分类目录远不能达到各国政府和贸易界在关税及统计方面要求的详细程度；
考虑到准确、可比的数据对国际贸易谈判的重要性；
考虑到各种运输方式的运费计价和运输统计准备采用协调制度；
考虑到协调制度旨在最大限度地和商业上的商品名称与编号制度结合起来；
考虑到协调制度旨在促进进出口贸易统计与生产统计之间建立尽可能接近的相互对应关系；
考虑到协调制度与联合国的国际贸易标准分类之间仍应保持接近的相互对应关系；
考虑到希望有一部可供国际贸易有关各界人士使用的税则∕统计综合目录以满足上述需要；
考虑到保证协调制度不断适应技术的发展和国际贸易格局的变化的重要性；
考虑到海关合作理事会设立的协调制度委员会在此方面已完成的工作；
考虑到上述商品分类目录公约已证明是达到某些所述目标的有效手段，因此，达到这方面预期效果的最好方法是缔结一个新的国际公约。
为此，经协商同意如下条款：
第一条
定义
本公约中：
（一）“商品名称及编码协调制度”（以下简称“协调制度”）是指作为本公约附件的商品分类目录，它包括所有品目和子目及其相应的数字编号，类、章和子目的注释以及协调制度的归类总规则。
（二）“税则目录”是指缔约方为徵收进口货物的关税按其法律制定的商品分类目录。
（三）“统计目录”是指缔约方为了收集进出口贸易统计资料数据而制定的商品分类目录。
（四）“税则∕统计综合目录”是指缔约方为进口货物申报，依法制定的税则目录和统计目录合一的商品分类目录。
（五）“关於创立理事会的公约”是指1950年12月15日在布鲁塞尔制定的《关於创立海关合作理事会的公约》。
（六）“理事会”是指上述（五）项所述的海关合作理事会。
（七）“秘书长”是指理事会的秘书长。
（八）“认可”是指认可、接受或同意。
第二条
附件
本公约附件为公约不可分割部分，本公约所有解释同样适用於公约附件。
第三条
缔约方的义务
一、除第四条各款所规定的情况外：
（一）缔约各方，除本款（三）项另有规定的以外，必须保证从本公约在缔约方生效之日起使其税则目录及统计目录与协调制度取得一致。为此，它必须保证在其税则目录及统计目录的制订中：
1. 用协调制度的所有税目和子目及其相应的编号，不得作任何增添或删改；
2. 采用协调制度的归类总规则以及所有类、章和子目的注释，不得更改协调制度的类、章、税目或子目的范围；
3. 遵守协调制度的编号顺序。
（二）缔约各方应按协调制度6位数级目录公布本国的进出口贸易统计资料，在不影响商业秘密、国家安全等特殊情况下，还可主动公布比上述范围更为详细的进出口贸易统计资料。
（三）本条规定并不要求缔约各方在其税则目录中必须采用协调制度的子目，但要求缔约各方在编订其税则∕统计综合目录中履行上述（一）项1、2及3规定的义务。
二、缔约各方只要履行本条第一款（一）项规定的义务，为适应本缔约方立法的要求，可以对协调制度的文字进行必要的改动。
三、本条规定不影响缔约各方在本国的税则目录或统计目录中，增列比协调制度目录更为详细的货品分类细目，但这些细目必须在本公约附件所规定的六位数级目录项下增列和编号。
第四条
发展中国家对协调制度的部分采用
一、发展中国家缔约方可以根据其国际贸易格局或行政管理能力，延期采用部分或全部的协调制度子目。
二、发展中国家缔约方按本规定部分采用协调制度，须同意尽最大努力在本公约对本缔约方生效之日起 5 年内或由於本条第一款所述原因在本缔约方认为合适的更长期限内全部采用六位数的协调制度。
三、发展中国家缔约方根据本条规定部分采用协调制度，应对任何一个 5 位数级子目项下的 6位数级子目全部采用或全部不采用；对任何一个税目项下的 5位数级子目，也应全部采用或全部不采用。对於部分采用协调制度的，其不采用的第六位数或第五、六两位数编号，应分别用“0”或“00”代替。
四、发展中国家根据本条规定部分采用协调制度，应在成为缔约方时，将本缔约方在本公约对其生效之时不准备采用的子目通知秘书长。同时，它还应将准备采用的子目一并通知秘书长。
五、发展中国家根据本条规定部分采用协调制度，可在成为缔约方时通知秘书长，正式保证在本公约对其生效之日起 3 年内全部采用6位数的协调制度。
六、发展中国家缔约方根据本条规定部分采用协调制度，对其不采用的子目，不承担第三条规定的义务。
第五条
对发展中国家的技术援助
发达国家缔约方应向提出要求的发展中国家，按照双方所同意的条件，提供技术援助，特别是在人员培训，现行目录向协调制度转化，对已转换的目录如何不断适应协调制度的修改提出建议，以及在实施本公约各项规定等方面提供技术援助。
第六条
协调制度委员会
一、根据本公约建立一个委员会，称为协调制度委员会，委员会由缔约各方的代表组成。
二、协调制度委员会在正常情况下每年至少召开两次例会。
三、会议由秘书长负责召集，除缔约方另行决定外，会议应在理事会的总部举行。
四、每一缔约方在协调制度委员会内有一票表决权。但是，在本公约中（不影响此後签署的其他任何公约），关税或经济联盟以及它的一个或几个成员国如果同是缔约方时，这些缔约方应合起来只有一票表决权。同样，对按第十一条（二）项规定可以成为缔约方的关税或经济联盟，如果它的所有成员国都是缔约方，这些成员国也只能合起来有一票表决权。
五、协调制度委员会选举主席一名，副主席一名或若干名。
六、委员会的议事规则须由有权表决的缔约方2/3以上多数赞成票通过制定。该议事规则应报请理事会批准。
七、委员会可邀请有关的政府间组织及其他国际组织以观察员身份参加它的工作。
八、鉴於第七条第一款（一）项的规定，委员会必要时可设立若干分委会或工作组，这些机构的人员组成、表决权及议事规则由委员会决定。
第七条
委员会的职权
一、协调制度委员会根据第八条规定，行使下列职权：
（一）根据用户需要、技术发展以及国际贸易格局的变化对本公约提出必要的修正案。
（二）起草“注释”、“归类意见”及其他解释协调制度的指导性意见。
（三）提出建议，确保协调制度的解释和执行的一致性。
（四）整理并交流协调制度执行情况。
（五）向缔约方、理事会成员国以及委员会认为有关的政府间组织和其他国际组织主动或根据要求提供协调制度中各种有关商品归类问题的情况或意见。
（六）向理事会每届大会提交工作报告，其内容包括修正案、注释、归类意见及其他建议。
（七）行使与协调制度有关而且理事会或缔约方也认为必要的其他各种职权。
二、协调制度委员会牵涉行政预算的决定须报请理事会批准。
第八条
理事会的作用
一、理事会负责审议协调制度委员会拟定的本公约修正案，并按第十六条规定的程序向缔约各方推荐，除非有既是本公约缔约方又是理事会成员国的国家要求有关修正案全部或部分交由委员会重新审议。
二、协调制度委员会按第七条第一款规定在会议中拟定的注释、归类意见、其他解释协调制度的意见以及为保证协调制度统一解释和执行的建议，如果在会议闭幕後第二个月末前没有本公约的缔约方通知秘书长，要求将问题提交理事会审议，均应视为已经理事会批准通过。
三、如果问题按本条第二款规定提交理事会，除非有既是本公约缔约方又是理事会成员国的国家要求将问题全部或部分交回委员会重新审议外，理事会应批准通过上述注释、归类意见、其他意见或建议。
第九条
关税税率
缔约方加入本公约并不承担关税税率方面的任何义务。
第十条
争议的裁决
一、缔约方间对本公约解释或执行方面有任何争议应尽可能通过争议各方之间协商解决。
二、协商无法解决的争议应由争议各方提交协调制度委员会审议并提出解决建议。
三、协调制度委员会无法解决的争议，由委员会将问题提交理事会，由理事会按《关於创立理事会的公约》第三条（五）项的规定提出建议。
四、争议各方可事先商定同意接受委员会或理事会的建议并遵照执行。
第十一条
缔约资格
下列国家（联盟）有资格成为本公约的缔约方：
（一）理事会成员国；
（二）有权缔结与本公约部分或全部问题有关的条约的关税或经济联盟；
（三）秘书长按理事会指示邀请加入本公约的其他国家。
第十二条
缔约程序
一、任何具备缔约资格的国家及关税或经济联盟，经履行下列手续，均可成为本公约的缔约方：
（一）无条件认可，在公约上签字；
（二）在公约上签字後得到认可书；
（三）公约停止开放签字後加入公约。
二、本公约於1986年12月31日前在布鲁塞尔的理事会总部对第十一条所列国家及关税或经济联盟开放供签署；此後，将开放供加入。
三、认可书或加入书应向秘书长递交。
第十三条
生效日期
一、在至少有17个第十一条所列国家及关税或经济联盟在本公约上无条件认可签字或递交了认可书或加入书之日起12个月以後24个月以内最早的1月1日，本公约正式生效，但生效之日不得早於1987年1月1日。
二、在本条第一款规定的最低限额数达到後，任何国家及关税或经济联盟在本公约上无条件认可签字或递交认可书或加入书之日起12个月以後24个月以内最早的1月1日，公约对其即行生效，除非该国或该关税或经济联盟规定更早的生效日期。但是，本款规定的生效日期不得早於本条第一款规定的生效日期。
第十四条
关於附属领土采用协调制度
一、任何国家在成为本公约缔约方之时或之後，可书面通知秘书长，声明本公约同样适用於所有或某些国际关系由其负责的领土，并在通知中列出有关领土的名称。通知书的生效日期，除通知中规定更早日期外，应为秘书长接到通知书之日起12个月以後24个月以内的1月1日。但是本公约不得在有关国家实施之前对其附属领土先行适用。
二、对於上述附属领土，在有关缔约方不再负责其国际关系之日起，或在此日期之前按第十五条的程序通知秘书长之日起，本公约即行失效。
第十五条
退约
本公约有效期不受限制，但任何缔约方有权退约。除退约书规定了更迟的失效期外，秘书长接到退约书一年後，退约即行生效。
第十六条
修改程序
一、理事会可向缔约各方提出本公约修正案。
二、任何缔约方均可通知秘书长，对某项提出的修正案表示反对，并且可以在本条第三款规定的期限内撤回反对意见。
三、任何提出的修正案在秘书长发出通知之日起6个月後，只要没有仍未解决的反对意见，即视为已被接受。
四、已被接受的修正案对缔约各方生效之日为：
（一）提出的修正案若在4月1日前发出通知，於通知的後2年1月1日起生效；
（二）提出的修正案若在4月1日或4月1日之後发出通知，於通知的後3年1月1日起生效。
五、缔约各方的统计目录、税则目录或者按第三条第一款（三）项规定制定的税则∕统计综合目录，应从本条第四款所规定修正案生效之日起与修改後的协调制度保持一致。
六、已在本公约上无条件认可签字，或已认可或加入本公约的任何国家及关税或经济联盟，於成为公约缔约方之日起，应视为接受了在此以前按本条第三款规定已经生效或已被接受的所有修正案。
第十七条
缔约方对协调制度享有的权利
对於任何涉及协调制度的问题，缔约各方在如下方面享受第六条第四款、第八条及第十六条第二款中规定的各项权利：
（一）其按本公约规定采用协调制度的全部内容；
（二）在本公约按第十三条规定对其生效之前，其所承诺按本公约规定日期采用协调制度的全部内容；
（三）正式保证按第四条第五款规定的3年期限内全部采用6位数的协调制度的，於期满前，对协调制度的全部内容。
第十八条
保留条款
本公约不允许有任何保留。
第十九条
秘书长的通知
秘书长应将下列情事通知全体缔约方、其他签约国、非本公约缔约方的理事会成员国及联合国秘书长：
（一）第四条规定的通知；
（二）第十二条所述的签字、批准及加入；
（三）按第十三条规定本公约生效的日期；
（四）第十四条规定的通知；
（五）第十五条规定的退约；
（六）第十六条规定的本公约修正案；
（七）按第十六条规定对提出的修正案的反对意见及有关反对意见的撤回；
（八）按第十六条规定已被接受的修正案及其生效日期。
第二十条
在联合国注册问题
本公约应理事会秘书长要求，按照联合国宪章第一○二条规定，向联合国秘书处注册。
经正式授权的公约签署人签字於後以资证明。
1983年6月14日订於布鲁塞尔，以英文和法文两种文字写成，两种文本具有同等效力。正本共一份，由理事会秘书长保存。秘书长应向第十一条所列所有国家及关税或经济联盟分送经核证与正本相符的副本。
Protocol of Amendment to the International Convention on the Harmonized Commodity
Description and Coding System
The Contracting Parties to the Convention establishing a Customs Co-operation
Council signed in Brussels on 15 December 1950 and the European Economic Community,
Considering that it is desirable to bring the International Convention on the
Harmonized Commodity Description and Coding System (done at Brussels on 14 June
1983) into force on 1 January 1988,
Considering that, unless Article 13 of the said Convention is amended, the entry
into force of the Convention on that date will remain uncertain,
Have agreed as follows:
Article 1
Paragraph 1 of Article 13 of the International Convention on the Harmonized Commodity
Description and Coding System done at Brussels on 14 June 1983 (hereinafter referred
to as ?the Convention?) shall be replaced by the following text:
?1. This Convention shall enter into force on the earliest first of January which
falls at least three months after a minimum of seventeen States or Customs or Economic
Unions referred to in Article 11 above have signed it without reservation of ratification
or have deposited their instruments of ratification or accession, but not before
1 January 1988.?
Article 2
A. The present Protocol shall enter into force simultaneously with the Convention
provided that a minimum of seventeen States or Customs or Economic Unions referred
to in Article 11 of the Convention have deposited their instruments of acceptance
of the Protocol with the Secretary General of the Customs Co-operation Council.
However, no State or Customs or Economic Union may deposit its instrument of acceptance
of the present Protocol unless it has previously signed or signs at the same time
the Convention without reservation of ratification or has previously deposited or
deposits at the same time its instrument of ratification of, or of accession to,
the Convention.
B. Any State or Customs or Economic Union becoming a Contracting Party to the
Convention after the entry into force of the present Protocol under paragraph A
above shall be a Contracting Party to the Convention as amended by the Protocol.
Done at Brussels on 24 June 1986
修订《商品名称及编码协调制度的国际公约》的议定书
1950年12月15日在布鲁塞尔签署的《关於创立海关合作理事会的公约》的缔约方、欧共体：
考虑到切望《商品名称及编码协调制度的国际公约》（1983年6月14日订於布鲁塞尔）於1988年1月1日正式生效；
考虑到必须修订公约的第十三条，否则该公约的生效日期不能确定；
为此，达成以下条款：
第一条
1983年6月14日订於布鲁塞尔的《商品名称及编码协调制度的国际公约》第十三条第一款由以下内容替代：
“一、在至少有17个第十一条所列国家及关税或经济联盟在本公约上无条件地认可签字後或递交了认可书或加入书之日起3个月以後最早的1月1日，本公约正式生效，但生效之日不得早於1988年1月1日。”
第二条
一、在至少有17个公约第十一条所列国家及关税或经济联盟向海关合作理事会秘书长递交其接受本议定书的文件後，本议定书与公约同时生效。但是，除非一个国家及关税或经济联盟已经或同时无条件地认可签署了公约，或已递交或同时递交其对公约的认可书或加入书，否则不得递交对本议定书的接受书。
二、在本议定书根据上述第一款生效後成为公约缔约方的任何国家及关税或经济联盟，是经本议定书修订後的公约缔约方。
1986年6月24日订於布鲁塞尔
协调制度的一般解释准则
