European Union (页面存档备份,存于互联网档案馆). Article 3(1) of Council Regulation 2913/92/EEC of 12 October 1992 establishing the Community CustomsCode (as amended)
Department of Customs, Ministry of Revenue 日本 Japan Tariff Association(页面存档备份,存于互联网档案馆) – webpage refers to Japan Harmonised System Code Search 墨西哥 Mexico
Personal Income Tax Guide Book (页面存档备份,存于互联网档案馆), Department of Revenue and Customs of Bhutan. Bolivia Highlights 2017 (页面存档备份,存于互联网档案馆), Deloitte. Law 843[永久失效連結]