Transcription of CUSTOMS EXTERNAL DIRECTIVE TARIFF CLASSIFICATION
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CUSTOMS EXTERNAL DIRECTIVE TARIFF CLASSIFICATION
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)
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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