Specific Classification Rules

Tariff classification / TARIC

Additional notes specific to certain headings.

Specific classification rules are essential guidelines for determining the correct tariff classification of certain products during their import or export. These rules generally apply to goods that cannot be easily classified under the standard headings of the Harmonized System (HS).

Why are they important?

Accurate classification is crucial to ensure compliance with customs regulations and avoid potential penalties. It also influences the applicable customs duties and can affect the speed of clearance.

How to apply them?

  1. Identify the product: Understanding the specific characteristics of the product is the first step. This includes composition, intended use, and manufacturing method.

  2. Consult the explanatory notes: The HS explanatory notes provide additional details that can help determine the correct classification.

  3. Use customs resources: Customs administrations often offer guides and online databases to assist with classification.

  4. Request a classification ruling: If uncertainty persists, it is possible to request a classification ruling from the competent customs authorities.

Practical tips

  • Stay informed: Classification rules can evolve. Make sure to regularly check for updates to customs regulations.
  • Complete documentation: Maintain detailed documentation to justify the chosen classification, which can be useful in case of a customs audit.

By following these steps, you can ensure that your products are correctly classified, facilitating the customs process and minimizing the risk of legal complications.