Tariff Classification Disputes In The Harmonized System: A Scoping Review

Abstract

Purpose: Examine and synthesize existing literature on tariff classification disputes in the Harmonized System (HS)

Methodology/approach: Using the scoping review framework proposed by Arksey and O’Malley, relevant studies were systematically collected from major databases including Scopus, ProQuest, Google Scholar, and the World Customs Journal. A total of 19 articles met the inclusion criteria.

Results/findings: Based on key themes, the main causes include differing interpretations of HS provisions, the complexity of the system, limited technical capacity, and rapid technological advancements. The consequences encompass legal uncertainty, unpredictable trade costs, and procedural delays that hinder regulatory consistency and trade efficiency. Institutional coordination, regulatory reforms and technological innovation are essential for resolution.

Conclusions: Improving institutional coordination, implementing regulatory reforms, and leveraging technological innovation are crucial measures to reduce tariff classification disputes and enhance the effectiveness of the Harmonized System.

Limitations: This review is limited to studies published in selected databases and does not include unpublished or non-English sources, which may restrict the comprehensiveness of the findings.

Contribution: Contributes to the understanding of tariff classification disputes in Harmonized System by highlighting key themes in the literature and offering insights for policymakers, customs administrations and future researchers.