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INTRODUCTION

The Australian Harmonized Export Commodity Classification (AHECC) is designed for use by exporters, customs brokers and freight forwarders in the classification of goods when providing export declarations to the Australian Customs Service, and to assist users interpret export statistics published by the Australian Bureau of Statistics (ABS).

The classification is based on the six digit international Harmonized Commodity Description and Coding System (HS) developed by the World Customs Organization (WCO) for describing internationally traded goods. The ABS extends the six digit international HS by two digits to provide a finer level of detail to meet Australian statistical requirements (Statistical codes).

The most significant changes to the AHECC occur when the WCO periodically updates the international HS. The international HS and the AHECC have been updated in 1992, 1996, 2002 and 2007. This update incorporates the HS 2012 changes. The next international update is scheduled for 2017. The ABS also conducted a review of statistical codes. This identified statistical codes of low value and proposed merging a number of codes. A draft of the proposed AHECC was released on the ABS website for comment on 24/03/2011. The 2012 HS review together with the ABS statistical code review resulted in the creation of 980 new eight digit statistical codes and the deletion of 1,444 eight digit statistical codes. The AHECC, revised to accommodate the HS 2012 and statistical code reviews, becomes operative for exports with a date of departure of 1 January 2012 or later. For exports with a date of departure of 31 December 2011 or earlier the current version of AHECC should be used. This is available on the ABS website: Australian Harmonized Export Commodity Classification (AHECC), 2007.

Between the major HS reviews, the ABS implements minor updates to the statistical codes of the AHECC on 1 January and 1 July each year. These minor updates result from the evaluation of requests from users of export statistics for additions or changes to commodity information. Information on how requests can be submitted, and are assessed, is available from Information paper: International Trade Classification Feasibility Studies, 2001 (cat. no. 5499.0.55.001).


STRUCTURE OF CLASSIFICATION

The AHECC is only available electronically in Excel spreadsheet format. The AHECC is presented in a number of tabs, as follows:

• The 'Details' tab displays the following spreadsheets:

Table 1 AHECC Summary of Classification Codes and Abbreviations with separate worksheets for:

1.1 Summary of Classification
1.2 Unit of Quantity
1.3 Abbreviations
1.4 FOB Currency Codes
1.5 Countries.

Table 2 Key of Changes with separate worksheets for:

2.1 Correspondences between AHECC 2011 and 2012 which shows those codes which have changed as a result of the HS 2012 review. The correspondences are shown in two directions. The columns are:

Column heading	Description
AHECC 2012	the statistical codes which will commence on 1 January 2012
AHECC 2011	the statistical codes which will be replaced by them on 31 December 2011
AHECC 2011	the statistical codes which will close on 31 December 2011
AHECC 2012	the statistical codes which will replace them on 1 January 2012

2.2 Historical Table which presents the following columns:

Column heading	Description
Previous code	the statistical code that closed
Replacement code	the statistical code(s) created as a result of the closure of the previous code
Date replaced	the date the replacement code became operative (this is the day after the previous code closed)
Expiry date	indicates when a code used to replace a previous code is subsequently closed (if blank this indicates the replacement code is still operative)

Tables 3 – 23 AHECC Sections each of which comprises the following worksheets:

Worksheet heading	Description
Section notes	information relevant to classifying goods in that section
Chapter notes	outlines the broad structure of the classification and provides information specific to classifying goods in each chapter within the section
Chapter	presents the classification of a chapter within the section. Each worksheet shows 2, 4, 6 and 8 digit codes, unit of quantity and description in different columns. This format facilitates electronic sorting and searching of the classification

The chapter notes and chapter classification are in sequential order for each chapter within that section.


Table 24 AHECC Complete File which includes the complete AHECC, with 2, 4, 5, 6, 7 and 8 digit codes, and headings in different columns for use by exporters and agents to upload into their own computer system. Free standing descriptors will not be available in this release. They will be released as in Information paper: Changes to AHECC and Customs Tariff (cat. no. 5368.0.55.017) to be published on 8 December 2011. Free standing descriptors were developed as a guide for statistical clients only and standard classification principles should be applied when classifying goods. This is not a print friendly version and has been zipped due to its size.

• The 'Explanatory Notes' tab provides information from the Australian Customs Service about classifying goods and completing export declarations.

1. select Statistics, By Catalogue Number, 12. Classifications and work manuals, 1233.0 or
2. select Topics @ a Glance, Economy – Foreign Trade, Using Foreign Trade Statistics, Classification.