Answers: Tariff Classification

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TARIFF CLASSIFICATION QUIZ:  THE ANSWERS

1. Name the three declarations on which commodity codes must be declared. (in the EU)

     Intrastat:  

     Import Declarations:  

     Export Declarations

2. What official names are given to the commodity code sections as shown below?

     first 4 digits      - Harmonised System

     digits 5 and 6 – Harmonised System subheading

     the full 8 digit code used in the EC – the Combined Nomenclature

     the full 10 digit code used at import – the TARIC (Tarif Integre des Communautes Europeanes)

3. Because commodity codes are “harmonised” does it mean that the same numbers are used in all countries in the world?

     No – signatory countries to the harmonised system only have to harmonise the first four digits

4. Which international body administers and controls the issuing of the harmonised system codes?

     World Customs Organisation

5. Name three things that commodity codes are linked to for export purposes:

     Trade statistics

     Preference regulations

     Export documentation requirements (some countries)

6. What is the civil penalty fee for incorrect classification declarations in the UK?

     £2,500

7. Where can you access the full UK/EU commodity codes?

     Integrated Tariff of the UK,

     Europa TARIC database,

     UK Businesslink website

8. What other customs measures are determined by the commodity code at import?

     BIS Import Licensing requirements;   

     Any fiscal measures such as excise or anti-dumping duties;   

     A temporary suspension of duty may apply; a preferential rate of duty;

     The duty rate and import Vat applicable. 

9. What is the website address on which you can obtain overseas documentation information by entering the HS Code?

     The EU Market Access Database

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