Amendments to the Harmonized Commodity and Coding System (HCCS)

(a) The Director of the Guam Customs and Quarantine Agency may, in accordance to 5 GCA Chapter 9, amend the Customs Harmonized Commodity and Coding Schedule for uniformity with amendments approved by the World Customs Organization. (b) No amendment made under this Section shall alter the taxes, exemptions, or drawbacks duty applicable to goods classified under any item or heading in the Harmonized Commodity and Coding Schedule. SOURCE: P.L. 37-082:6 (April 2, 2024).