(ii)
it shall apply the general rule for the interpretation of the Harmonised System
and all the Section, chapter and sub-heading notes, and shall notify the scope of
the sections, chapters, headings or sub-headings of the Harmonised Systems;
and
(iii)
b)
It shall follow the numerical sequence of the Harmonised System;
Each Member State shall also make publicity available on its import and export trade
statistics in conformity with the six-digit codes of the Harmonised System,or at the
initiative of the Member State, 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 sub-headings of the
Harmonised System in its Customs Tariff Nomenclature provided that it meets the
obligations at (a) (i) - (iii) above in a combined tariff/statistical nomenclature.
2.
In complying with the undertakings at paragraph 1 (a) of this Article, each Member State may
make such textual adoptions as may be necessary to give effect to the Harmonised System in its
domestic law.
3.
Nothing in this Article shall prevent a contracting party from establishing, in its Customs tariff or
statistical nomenclatures, sub-divisions classifying goods beyond the level of the Harmonised
System, provided that any such sub-division as added and coded at a level beyond that of the
six-digit numerical code is as set out in the Harmonised System.
4.
CMT may allow exceptions in the application of the provisions of this Article as would be
allowed in the application of the provisions of the Harmonised System Convention, provided
the CMT is satisfied that they would not hinder the comparison of Customs tariffs and trade
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