Loss Prevention 25 Aug, 2022 Harmonized System Nomenclature for the Classification of Goods (HS Codes) Emma MacCarthy Loss Prevention Officer The Club has received queries about the inclusion of Harmonized System Nomenclature for the classification of goods on the Bill of Lading and other shipping documentation presented by the Shipper.  Download PDF Whilst the practice is not uncommon and a stipulated requirement by certain Custom and Excise Authorities, there have been incidents where the prefix lettering that references the coding system used on the documents has created uncertainty. Shippers have placed reference lettering such as "UN" on documentation, creating an impression that the commodity has a dangerous cargo categorisation per the International Maritime Dangerous Goods (IMDG) Code when this is not the case. The intention of the letter prefix here was to reference the HS Codes within the United Nations Statistics Division (UNSD) lists . Another reference letter used is the placement of the letter acronym of the import country's specific nomenclature system, i.e., NCM, which is the Mercosur Common Nomenclature established by the Brazilian Government. Furthermore, when the Bill of Lading has the HS Coding applied, the contractual Carrier must be aware that they are responsible for verifying the accuracy of the code stipulated. This verification can be through the appointed protective Agency or by checking the import country's specific HS coding list. The content below provides background and informational reference points on the coding system to provide an understanding of the coding system. The Harmonized Commodity Description and Coding System is generally referred to as the "Harmonized System" or simply "HS". It is a multipurpose international product classification list developed by the World Customs Organization (WCO). The WCO defines it as comprising more than 5,000 commodity groups based on a hierarchy of sections, chapters, headings and subhead