澳門特別行政區法例

第36/2006號行政長官公告

鑑於中華人民共和國是一九八三年六月十四日訂於布魯塞爾、經一九八六年六月二十四日在該市訂定的修訂《商品名稱及編碼協調制度的國際公約》的議定書（以下簡稱議定書）所修訂的《商品名稱及編碼協調制度的國際公約》（以下簡稱公約）的締約國，並已於一九九二年六月二十三日向海關合作理事會（一般稱為世界海關組織）秘書長交存加入書，該加入書自一九九三年一月一日起生效；

亦鑑於中華人民共和國於二零零五年七月六日以照會通知世界海關組織秘書長，公約適用於澳門特別行政區；

又鑑於世界海關組織秘書長在收到中華人民共和國有關公約適用於澳門特別行政區的通知書後於二零零五年八月九日覆照（第05.PL-0065E/S.R.號文件），根據公約第十四條第一款的規定，確認公約自二零零七年一月一日起對澳門特別行政區生效；

再鑑於儘管公約的法文正式文本及相應的葡文譯本已公佈於一九九九年十二月十七日第五十期《澳門政府公報》第一組第四副刊，但因技術理由，所公佈的文本難以閱讀，故建議將之重新公佈；

同時，根據公約第十六條的規定，《協調制度貨物分類表》第四修訂版的建議已於二零零四年六月二十六日通過，並於二零零七年一月一日生效；

行政長官根據澳門特別行政區第3/1999號法律第六條第一款的規定，命令公佈：

—— 中華人民共和國送交保存實體有關澳門特別行政區的通知書中、英文文本的所適用部分及相應的葡文譯本；

—— 公約的英文正式文本及以該公約英、法文正式文本為依據的中、葡文譯本；

—— 議定書的英文正式文本及以該議定書英、法文正式文本為依據的中、葡文譯本；

—— 《協調制度貨物分類表》第四修訂版的英文正式文本及以該分類表英、法文正式文本為依據的中、葡文譯本。

二零零六年十二月四日發佈。

行政長官 何厚鏵

通知書

（二零零五年七月六日第SHI TWAN WAI FA 139/2005號文件；
參閱：05.PL-0065E/S.R.號文件）

“ （.......）

我謹代表中華人民共和國政府通知您如下：

根據《中華人民共和國澳門特別行政區基本法》，中華人民共和國政府決定下列公約適用於中華人民共和國澳門特別行政區：

（.......）

《商品名稱及編碼協調制度的國際公約》。

（.......） ”

———

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.

《商品名稱及編碼協調制度的國際公約》

前言

本公約在海關合作理事會主持下制定。締約各方：

切望便利國際貿易；

切望便利統計資料，特別是國際貿易統計資料的收集、對比與分析；

切望減少國際貿易往來中因分類制度不同，商品需重新命名、重新分類及重新編號而引起的費用，以及便利數據的傳輸和貿易單證的統一；

考慮到由於技術的發展與國際貿易格局的變化，必須對1950年12月15日在布魯塞爾簽署的《海關稅則商品分類目錄公約》進行全面修改；

考慮到上述公約所附的商品分類目錄遠不能達到各國政府和貿易界在關稅及統計方面要求的詳細程度；

考慮到準確、可比的數據對國際貿易談判的重要性；

考慮到各種運輸方式的運費計價和運輸統計準備採用協調制度；

考慮到協調制度旨在最大限度地和商業上的商品名稱與編號制度結合起來；

考慮到協調制度旨在促進進出口貿易統計與生產統計之間建立盡可能接近的相互對應關係；

考慮到協調制度與聯合國的國際貿易標準分類之間仍應保持接近的相互對應關係；

考慮到希望有一部可供國際貿易有關各界人士使用的稅則∕統計綜合目錄以滿足上述需要；

考慮到保證協調制度不斷適應技術的發展和國際貿易格局的變化的重要性；

考慮到海關合作理事會設立的協調制度委員會在此方面已完成的工作；

考慮到上述商品分類目錄公約已證明是達到某些所述目標的有效手段，因此，達到這方面預期效果的最好方法是締結一個新的國際公約。

為此，經協商同意如下條款：

第一條

定義

本公約中：

（一）“商品名稱及編碼協調制度”（以下簡稱“協調制度”）是指作為本公約附件的商品分類目錄，它包括所有品目和子目及其相應的數字編號，類、章和子目的註釋以及協調制度的歸類總規則。

（二）“稅則目錄”是指締約方為徵收進口貨物的關稅按其法律制定的商品分類目錄。

（三）“統計目錄”是指締約方為了收集進出口貿易統計資料數據而制定的商品分類目錄。

（四）“稅則∕統計綜合目錄”是指締約方為進口貨物申報，依法制定的稅則目錄和統計目錄合一的商品分類目錄。

（五）“關於創立理事會的公約”是指1950年12月15日在布魯塞爾制定的《關於創立海關合作理事會的公約》。

（六）“理事會”是指上述（五）項所述的海關合作理事會。

（七）“秘書長”是指理事會的秘書長。

（八）“認可”是指認可、接受或同意。

第二條

附件

本公約附件為公約不可分割部分，本公約所有解釋同樣適用於公約附件。

第三條

締約方的義務

一、除第四條各款所規定的情況外：

（一）締約各方，除本款（三）項另有規定的以外，必須保證從本公約在締約方生效之日起使其稅則目錄及統計目錄與協調制度取得一致。為此，它必須保證在其稅則目錄及統計目錄的制訂中：

1. 用協調制度的所有稅目和子目及其相應的編號，不得作任何增添或刪改；

2. 採用協調制度的歸類總規則以及所有類、章和子目的註釋，不得更改協調制度的類、章、稅目或子目的範圍；

3. 遵守協調制度的編號順序。

（二）締約各方應按協調制度6位數級目錄公佈本國的進出口貿易統計資料，在不影響商業秘密、國家安全等特殊情況下，還可主動公佈比上述範圍更為詳細的進出口貿易統計資料。

（三）本條規定並不要求締約各方在其稅則目錄中必須採用協調制度的子目，但要求締約各方在編訂其稅則∕統計綜合目錄中履行上述（一）項1、2及3規定的義務。

二、締約各方只要履行本條第一款（一）項規定的義務，為適應本締約方立法的要求，可以對協調制度的文字進行必要的改動。

三、本條規定不影響締約各方在本國的稅則目錄或統計目錄中，增列比協調制度目錄更為詳細的貨品分類細目，但這些細目必須在本公約附件所規定的六位數級目錄項下增列和編號。

第四條

發展中國家對協調制度的部分採用

一、發展中國家締約方可以根據其國際貿易格局或行政管理能力，延期採用部分或全部的協調制度子目。

二、發展中國家締約方按本規定部分採用協調制度，須同意盡最大努力在本公約對本締約方生效之日起 5 年內或由於本條第一款所述原因在本締約方認為合適的更長期限內全部採用六位數的協調制度。

三、發展中國家締約方根據本條規定部分採用協調制度，應對任何一個 5 位數級子目項下的 6位數級子目全部採用或全部不採用；對任何一個稅目項下的 5位數級子目，也應全部採用或全部不採用。對於部分採用協調制度的，其不採用的第六位數或第五、六兩位數編號，應分別用“0”或“00”代替。

四、發展中國家根據本條規定部分採用協調制度，應在成為締約方時，將本締約方在本公約對其生效之時不準備採用的子目通知秘書長。同時，它還應將準備採用的子目一併通知秘書長。

五、發展中國家根據本條規定部分採用協調制度，可在成為締約方時通知秘書長，正式保證在本公約對其生效之日起 3 年內全部採用6位數的協調制度。

六、發展中國家締約方根據本條規定部分採用協調制度，對其不採用的子目，不承擔第三條規定的義務。

第五條

對發展中國家的技術援助

發達國家締約方應向提出要求的發展中國家，按照雙方所同意的條件，提供技術援助，特別是在人員培訓，現行目錄向協調制度轉化，對已轉換的目錄如何不斷適應協調制度的修改提出建議，以及在實施本公約各項規定等方面提供技術援助。

第六條

協調制度委員會

一、根據本公約建立一個委員會，稱為協調制度委員會，委員會由締約各方的代表組成。

二、協調制度委員會在正常情況下每年至少召開兩次例會。

三、會議由秘書長負責召集，除締約方另行決定外，會議應在理事會的總部舉行。

四、每一締約方在協調制度委員會內有一票表決權。但是，在本公約中（不影響此後簽署的其他任何公約），關稅或經濟聯盟以及它的一個或幾個成員國如果同是締約方時，這些締約方應合起來只有一票表決權。同樣，對按第十一條（二）項規定可以成為締約方的關稅或經濟聯盟，如果它的所有成員國都是締約方，這些成員國也只能合起來有一票表決權。

五、協調制度委員會選舉主席一名，副主席一名或若干名。

六、委員會的議事規則須由有權表決的締約方2/3以上多數贊成票通過制定。該議事規則應報請理事會批准。

七、委員會可邀請有關的政府間組織及其他國際組織以觀察員身份參加它的工作。

八、鑒於第七條第一款（一）項的規定，委員會必要時可設立若干分委會或工作組，這些機構的人員組成、表決權及議事規則由委員會決定。

第七條

委員會的職權

一、協調制度委員會根據第八條規定，行使下列職權：

（一）根據用戶需要、技術發展以及國際貿易格局的變化對本公約提出必要的修正案。

（二）起草“註釋”、“歸類意見”及其他解釋協調制度的指導性意見。

（三）提出建議，確保協調制度的解釋和執行的一致性。

（四）整理並交流協調制度執行情況。

（五）向締約方、理事會成員國以及委員會認為有關的政府間組織和其他國際組織主動或根據要求提供協調制度中各種有關商品歸類問題的情況或意見。

（六）向理事會每屆大會提交工作報告，其內容包括修正案、註釋、歸類意見及其他建議。

（七）行使與協調制度有關而且理事會或締約方也認為必要的其他各種職權。

二、協調制度委員會牽涉行政預算的決定須報請理事會批准。

第八條

理事會的作用

一、理事會負責審議協調制度委員會擬定的本公約修正案，並按第十六條規定的程序向締約各方推薦，除非有既是本公約締約方又是理事會成員國的國家要求有關修正案全部或部分交由委員會重新審議。

二、協調制度委員會按第七條第一款規定在會議中擬定的註釋、歸類意見、其他解釋協調制度的意見以及為保證協調制度統一解釋和執行的建議，如果在會議閉幕後第二個月末前沒有本公約的締約方通知秘書長，要求將問題提交理事會審議，均應視為已經理事會批准通過。

三、如果問題按本條第二款規定提交理事會，除非有既是本公約締約方又是理事會成員國的國家要求將問題全部或部分交回委員會重新審議外，理事會應批准通過上述註釋、歸類意見、其他意見或建議。

第九條

關稅稅率

締約方加入本公約並不承擔關稅稅率方面的任何義務。

第十條

爭議的裁決

一、締約方間對本公約解釋或執行方面有任何爭議應盡可能通過爭議各方之間協商解決。

二、協商無法解決的爭議應由爭議各方提交協調制度委員會審議並提出解決建議。

三、協調制度委員會無法解決的爭議，由委員會將問題提交理事會，由理事會按《關於創立理事會的公約》第三條（五）項的規定提出建議。

四、爭議各方可事先商定同意接受委員會或理事會的建議並遵照執行。

第十一條

締約資格

下列國家（聯盟）有資格成為本公約的締約方：

（一）理事會成員國；

（二）有權締結與本公約部分或全部問題有關的條約的關稅或經濟聯盟；

（三）秘書長按理事會指示邀請加入本公約的其他國家。

第十二條

締約程序

一、任何具備締約資格的國家及關稅或經濟聯盟，經履行下列手續，均可成為本公約的締約方：

（一）無條件認可，在公約上簽字；

（二）在公約上簽字後得到認可書；

（三）公約停止開放簽字後加入公約。

二、本公約於1986年12月31日前在布魯塞爾的理事會總部對第十一條所列國家及關稅或經濟聯盟開放供簽署；此後，將開放供加入。

三、認可書或加入書應向秘書長遞交。

第十三條

生效日期

一、在至少有17個第十一條所列國家及關稅或經濟聯盟在本公約上無條件認可簽字或遞交了認可書或加入書之日起12個月以後24個月以內最早的1月1日，本公約正式生效，但生效之日不得早於1987年1月1日。

二、在本條第一款規定的最低限額數達到後，任何國家及關稅或經濟聯盟在本公約上無條件認可簽字或遞交認可書或加入書之日起12個月以後24個月以內最早的1月1日，公約對其即行生效，除非該國或該關稅或經濟聯盟規定更早的生效日期。但是，本款規定的生效日期不得早於本條第一款規定的生效日期。

第十四條

關於附屬領土採用協調制度

一、任何國家在成為本公約締約方之時或之後，可書面通知秘書長，聲明本公約同樣適用於所有或某些國際關係由其負責的領土，並在通知中列出有關領土的名稱。通知書的生效日期，除通知中規定更早日期外，應為秘書長接到通知書之日起12個月以後24個月以內的1月1日。但是本公約不得在有關國家實施之前對其附屬領土先行適用。

二、對於上述附屬領土，在有關締約方不再負責其國際關係之日起，或在此日期之前按第十五條的程序通知秘書長之日起，本公約即行失效。

第十五條

退約

本公約有效期不受限制，但任何締約方有權退約。除退約書規定了更遲的失效期外，秘書長接到退約書一年後，退約即行生效。

第十六條

修改程序

一、理事會可向締約各方提出本公約修正案。

二、任何締約方均可通知秘書長，對某項提出的修正案表示反對，並且可以在本條第三款規定的期限內撤回反對意見。

三、任何提出的修正案在秘書長發出通知之日起6個月後，只要沒有仍未解決的反對意見，即視為已被接受。

四、已被接受的修正案對締約各方生效之日為：

（一）提出的修正案若在4月1日前發出通知，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日之後發出通知，於通知的後3年1月1日起生效。

五、締約各方的統計目錄、稅則目錄或者按第三條第一款（三）項規定制定的稅則∕統計綜合目錄，應從本條第四款所規定修正案生效之日起與修改後的協調制度保持一致。

六、已在本公約上無條件認可簽字，或已認可或加入本公約的任何國家及關稅或經濟聯盟，於成為公約締約方之日起，應視為接受了在此以前按本條第三款規定已經生效或已被接受的所有修正案。

第十七條

締約方對協調制度享有的權利

對於任何涉及協調制度的問題，締約各方在如下方面享受第六條第四款、第八條及第十六條第二款中規定的各項權利：

（一）其按本公約規定採用協調制度的全部內容；

（二）在本公約按第十三條規定對其生效之前，其所承諾按本公約規定日期採用協調制度的全部內容；

（三）正式保證按第四條第五款規定的3年期限內全部採用6位數的協調制度的，於期滿前，對協調制度的全部內容。

第十八條

保留條款

本公約不允許有任何保留。

第十九條

秘書長的通知

秘書長應將下列情事通知全體締約方、其他簽約國、非本公約締約方的理事會成員國及聯合國秘書長：

（一）第四條規定的通知；

（二）第十二條所述的簽字、批准及加入；

（三）按第十三條規定本公約生效的日期；

（四）第十四條規定的通知；

（五）第十五條規定的退約；

（六）第十六條規定的本公約修正案；

（七）按第十六條規定對提出的修正案的反對意見及有關反對意見的撤回；

（八）按第十六條規定已被接受的修正案及其生效日期。

第二十條

在聯合國註冊問題

本公約應理事會秘書長要求，按照聯合國憲章第一○二條規定，向聯合國秘書處註冊。

經正式授權的公約簽署人簽字於後以資證明。

1983年6月14日訂於布魯塞爾，以英文和法文兩種文字寫成，兩種文本具有同等效力。正本共一份，由理事會秘書長保存。秘書長應向第十一條所列所有國家及關稅或經濟聯盟分送經核證與正本相符的副本。

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

修訂《商品名稱及編碼協調制度的國際公約》的議定書

1950年12月15日在布魯塞爾簽署的《關於創立海關合作理事會的公約》的締約方、歐共體：

考慮到切望《商品名稱及編碼協調制度的國際公約》（1983年6月14日訂於布魯塞爾）於1988年1月1日正式生效；

考慮到必須修訂公約的第十三條，否則該公約的生效日期不能確定；

為此，達成以下條款：

第一條

1983年6月14日訂於布魯塞爾的《商品名稱及編碼協調制度的國際公約》第十三條第一款由以下內容替代：

“一、在至少有17個第十一條所列國家及關稅或經濟聯盟在本公約上無條件地認可簽字後或遞交了認可書或加入書之日起3個月以後最早的1月1日，本公約正式生效，但生效之日不得早於1988年1月1日。”

第二條

一、在至少有17個公約第十一條所列國家及關稅或經濟聯盟向海關合作理事會秘書長遞交其接受本議定書的文件後，本議定書與公約同時生效。但是，除非一個國家及關稅或經濟聯盟已經或同時無條件地認可簽署了公約，或已遞交或同時遞交其對公約的認可書或加入書，否則不得遞交對本議定書的接受書。

二、在本議定書根據上述第一款生效後成為公約締約方的任何國家及關稅或經濟聯盟，是經本議定書修訂後的公約締約方。

1986年6月24日訂於布魯塞爾

協調制度的一般解釋準則