Tariff classification
Also called: classification · eşya sınıflandırması
The process of determining the code under which goods fall in a customs tariff, applying the legal texts, interpretative rules and published guidance. The classification decides the duty rate and most non-tariff measures, and responsibility for it lies with the declarant.
In practice
Customs can correct a classification for several years after clearance, so systematic, documented classification is one of the cheapest ways to avoid back duty.
EU
Türkiye
USA
UKRelated terms
- HS code
- The six-digit product code of the Harmonized System, the international goods nomenclature maintained by the World Customs Organization and used by…
- General Interpretative Rules
- Six legal rules at the start of the Harmonized System that decide how goods are classified. Classification follows heading texts and notes first,…
- Binding Tariff Information
- A written decision by a customs authority on the tariff classification of specific goods, issued on application. In the EU a BTI is valid for three…
- Essential character
- The test used to classify mixtures, composite goods and retail sets when they could fall under more than one heading. The component that gives the…