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Ankara, TurkeyAnkara, Turkey23 February 200523 February 2005
Tariff Classification Tariff Classification
Greetings from UK Customs!Greetings from UK Customs!
The three liability elements The three liability elements
Tariff
Classification
Valuation Origin
AspectsAspects Importance of Tariff ClassificationImportance of Tariff Classification Background to tariff structureBackground to tariff structure World Customs OrganisationWorld Customs Organisation Harmonised System NomenclatureHarmonised System Nomenclature General Rules of InterpretationGeneral Rules of Interpretation Nomenclature CommitteeNomenclature Committee OpinionsOpinions Explanatory NotesExplanatory Notes European CommunityEuropean Community Combined NomenclatureCombined Nomenclature Nomenclature Committees Nomenclature Committees Explanatory Notes Explanatory Notes EC RegulationsEC Regulations Statements in Committee minutesStatements in Committee minutes Binding Tariff InformationBinding Tariff Information Dealing with classification disputes and issues Dealing with classification disputes and issues
The importance of Tariff The importance of Tariff ClassificationClassification
Nearly all Trade policy measures are Nearly all Trade policy measures are attached to the tariff classificationattached to the tariff classification
These include import duties, preferences,These include import duties, preferences,
anti-dumping, licences,suspensions,quotas.anti-dumping, licences,suspensions,quotas. The Tariff is used as a basis for Trade The Tariff is used as a basis for Trade
Agreements- WTO- HS6Agreements- WTO- HS6 Trade statistics depend on accurate Trade statistics depend on accurate
classification – Balance of paymentsclassification – Balance of payments
The importance of getting it rightThe importance of getting it right
In the EU we can call for arrears of duty for In the EU we can call for arrears of duty for up to 3 years after the date of importationup to 3 years after the date of importation
Too late to recover from consumerToo late to recover from consumer Pay out of own pocket!!!Pay out of own pocket!!! Other attached measures might be wrongOther attached measures might be wrong
World Customs OrganisationWorld Customs Organisation
World Customs OrganisationWorld Customs Organisation
Harmonised System Nomenclature forms the core Harmonised System Nomenclature forms the core structure of over 200 countries customs tariffs structure of over 200 countries customs tariffs world-wideworld-wide
HS comprises the 4-digit Headings and 6-digit HS comprises the 4-digit Headings and 6-digit Sub-HeadingsSub-Headings
Alphabetical IndexAlphabetical Index 6 General Rules of Interpretation6 General Rules of Interpretation WCO OpinionsWCO Opinions HS Explanatory Notes HS Explanatory Notes
General Rules of InterpretationGeneral Rules of Interpretation
1 Text of Headings and Sub-Headings, and Section1 Text of Headings and Sub-Headings, and Section and Chapter Notesand Chapter Notes 2a Unassembled or unfinished goods2a Unassembled or unfinished goods 2b Mixtures – use Rule 32b Mixtures – use Rule 3 3a Most specific description3a Most specific description 3b Essential character, Sets3b Essential character, Sets 3c Equal merit – last heading in numerical order3c Equal merit – last heading in numerical order 4 Most akin4 Most akin 5a Packing specifically for the product5a Packing specifically for the product 5b Normal packaging for transport 5b Normal packaging for transport 6 Rules also apply to sub-headings 6 Rules also apply to sub-headings
SetsSets
Must be put up in sets for retail saleMust be put up in sets for retail sale Consist of at least two different articles that Consist of at least two different articles that
are classifiable in different headingsare classifiable in different headings Consist of articles put up together to meet a Consist of articles put up together to meet a
particular need or function particular need or function
PartsParts
Articles are only classified as parts of the Articles are only classified as parts of the article for which they are intended if therearticle for which they are intended if there
is no more specific headingis no more specific heading
for example car tyres are classified as such for example car tyres are classified as such in articles of rubber (Chapter 40) and not as in articles of rubber (Chapter 40) and not as parts of cars.parts of cars.
EC Combined NomenclatureEC Combined Nomenclature
EC further sub-division of HS to 8 and 10 digits and EC further sub-division of HS to 8 and 10 digits and beyondbeyond
Also used by many non-EU countries, especiallyAlso used by many non-EU countries, especially CIS, Turkey, EFTA, CARDS, MAGREB etcCIS, Turkey, EFTA, CARDS, MAGREB etc Four Customs Code Nomenclature Committees –Four Customs Code Nomenclature Committees – Agriculture/ChemicalsAgriculture/Chemicals TextilesTextiles Mechanical/ElectricalMechanical/Electrical Miscellaneous Miscellaneous
EC decisionsEC decisions
Entry in the Committee minutesEntry in the Committee minutes CN Explanatory NotesCN Explanatory Notes EC RegulationsEC Regulations Change to the CNChange to the CN Binding Tariff InformationBinding Tariff Information European Court of Justice rulingsEuropean Court of Justice rulings
Binding Tariff InformationBinding Tariff Information
A trade facilitation measure to provide legal A trade facilitation measure to provide legal certaintycertainty
Binding on customs administrationsBinding on customs administrations 6 year validity (but will become 3)6 year validity (but will become 3) Customs can revoke, but allow period of Customs can revoke, but allow period of
gracegrace Accessible on Internet (Europa)Accessible on Internet (Europa) Review and Appeals proceduresReview and Appeals procedures
Getting your voice heardGetting your voice heard
Raise issues with your customs Raise issues with your customs administration – including review and administration – including review and appeals, courtsappeals, courts
Customs administrations are more likely to Customs administrations are more likely to listen to Trade Federations/Associationslisten to Trade Federations/Associations
Possible trade representation at both EC Possible trade representation at both EC and WCO classification committees and WCO classification committees
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