English to Serbian Bus/Financial Business/Commerce (general) Tobacco

Background note to the position paper on customs classification for e-liquids

• The WCO Review Sub-Committee (RSC) provides proposals of amendments of the HS (Harmonized Commodity Description and Coding System) to the Harmonized System Committee (HSC) which in turns update the HS code every five years. It is currently considering changes to the HS for implementation in 2022. Because there is now an established and growing market for e-liquids, their classification in the HS will be considered.