In the international trade, the proper customs classification of exchanged goods is an extremely important operation, being the basis for the application of both tariff and non-tariff measures, as well as of the commercial policy measures established by the customs legislation. Such operation in the practice is executed by coupling a numerical code to each good, that apart from the tariff function (as it permits the determination of custom duties on the importation or, in some cases, on the exportation of goods to which they relate), has also a statistical purpose, as it allows an easier collection of the data concerning the interchanges of such goods that, in turn, facilitates the comparison with the statistics elaborated by other Countries.
(Continues ... in Italian)
