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Glossary term:

Chapters, headings and subheadings

Refers to the structure of the Harmonised Commodity Description and Coding System, know as the Harmonised System (HS). A chapter is a 2-digit number; a heading is a 4-digit number; a subheading is a 6-digit number. For example: Chapter 10: cereals; heading 10.06: rice; subheading 1006.30: semi-milled or wholly milled rice, whether or not polished or glazed.

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