Practical english work
CROCE MATIAS GERMAN
The tariff classification was created by the World Customs Organization in the year to assist member countries and to develop agreed rules on customs procedures, as well as to assist and advise the customs services.
The tariff classification is the ordering of all goods in a system known as the Harmonized System of Merchandise.
We have in Argentina the Common Nomenclature of Mercosur. What allows the nomenclator is to individualize the merchandise through a unique code called tariff position.
For example: Tariff classification of a chair.
Chair Position is 9401.61.00.100A
94. Corresponds to the Chapter.
01- Corresponds to the Departure.
61- Corresponds to the Harmonized System sub-item.
10- Corresponds to Mercosur Sub-heading.
100A- Corresponds to the control digit of the Malvina system.
The first 6 digits correspond to the Harmonized System, that is, to the nomenclature
of an international character. The Mercosur added two digits, which in our example
corresponds to the Mercosur sub-item. For the processing of information at headquarters
customs, three digits are added to the existing 8, corresponding to the System Malvina.
The nomenclator also serves, besides identifying the merchandise, to know the tariffs and rates that it pays.
Another important part of the tariff classification is the general rules of interpretation.
These rules serve to classify a merchandise when its identification is not so clear or the same can be classified by two or more tariff positions.
In these rules you have to have an account when classifying, is that you have to choose the rule that defines the article better and describe it more accurately.
The general rules are 6:
1-In this first rule it says that the title of the Sections, the Chapters or the sub-chapters that only have an indicative value, since the classification as such is determined by the texts of the items and the notes of Section or Chapter .
2-A) This rule indicates when referring to an item of a particular item and even if the article is incomplete or unfinished, always keep in mind the essential characteristics of the complete or finished article, or when present disassembled.
B) In this part of the rule refers to the matter and the association of this with other types of materials.
3-It says that the more specific item will have priority over the more general items.
4-In this rule we realize that all that merchandise that could not be classified, will be located in those that have a greater analogy.
5-In these rules we will study everything concerning the cases for cameras, musical instruments, weapons, instruments of drawings, collars and similar continents, are classified with said articles, however, it does not become obligatory when the containers must be used repetitively ; taking into account that these are classified within the same products.
6-We can identify in these the classification of the goods in the previous headings and subheadings, they are legally determined by the texts of the same, that is, that what has to be changed has to be changed, based on all the previous rules.
The importance of the General Rules is beyond dispute. They are a very important part of the Harmonized System and are often the key to finding the correct classification of the merchandise.