Transcription of CUSTOMS EXTERNAL DIRECTIVE TARIFF …
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CUSTOMS EXTERNAL DIRECTIVE TARIFF …
Effective 25 March 2014 CUSTOMS EXTERNAL DIRECTIVE TARIFF classification Effective 25 March 2014 TARIFF classification EXTERNAL DIRECTIVE SC-CR-A-09 Revision: 1 Page 2 of 15 TABLE OF CONTENTS 1 SUMMARY OF MAIN POINTS 3 2 DIRECTIVE 3 The Explanatory Notes to the Harmonised System (HSEN) 3 Determining a TARIFF heading 3 Staged Consignments 5 Analysis Fees 5 Record keeping 5 Penalties 5 Appeals against decisions 6 PRACTICE 6 General Rules for the interpretation of the Harmonised System 6 Rule 1 6 Rule 2 7 Rule 3 8 Rule 4 11 Rule 5 11 Rule 6 12 Preparing a TARIFF Application (DA 314) 12 RELATED INFORMATION 14 Legislation 14 Cross References 14 Quality Records 14 DEFINITIONS AND ACRONYMS 14 6 DOCUMENT MANAGEMENT 15 Effective 25 March 2014 TARIFF classification EXTERNAL DIRECTIVE SC-CR-A-09 Revision.
a) All import and export transactions require declarations according to an appropriate tariff heading. b) Tariff classification is the process whereby any importedor exported commodity is bycategorised
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