Legislative Purpose -- The Unwritten Criterion in Classifying Goods: A Case Study of Israel Law.

The International Convention on the Harmonized Commodity Description and Coding System (HS Convention) or HS, which seeks to establish uniform rules for the classification of products for customs and indirect tax purposes, is considered a resounding success. Its main objective is to ensure that a given product is classified in the same way in all World Customs Organization (WCO) member countries. The HS Convention does not specify the duty rates on each product, leaving it to the discretion of the member states, nor does it consider the legislative purpose of each country -- to tax or exempt a product. This paper examines the issue of legislative purpose and concludes that considering the domestic legislative purpose when classifying leads to a lack of uniformity in the classification method and undermines the principle underlying the HS Convention. The issue has not been widely discussed in the literature; therefore, this paper makes a novel contribution to the literature on this topic. [ABSTRACT FROM AUTHOR]