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Harmonized System
By
M Qasim Khokhar
Deputy Collector
MCC East
SCHEME OF PAKISTAN CUSTOMS
TARIFF
0806.10 - Fresh
0806.20 - Dried
6105.10 - Of cotton
6105.20 - Of man-made fibres.
6105.90 - Of other textile fibres.
The 5 digits heading has been sub-divided into 6 digits
[ represented by a double dash (- -) ]
- Other
7009.91 -- Unframed.
7009.92 -- Framed.
continued
0807.11 -- Watermelons
0807.19 -- Other
- Coffee roasted:
0901.2100 -- Not decaffeinated
0901.2200 -- Decaffeinated
0901.2900 -- Other
National headings
The national headings may be created at 7th or 8th
digit level.
- - Knitted or crocheted
6304.9110 - - - cushions
6304.9190 - - - other
--- Other
2710.1991 - - - - Mineral oil which has
2710.1992 - - - - Mineral greases
2710.1993 - - - - Base oil for
continued
2710.1994 ---- Brake fluid
2710.1995 ---- Liquid paraffin
2710.1996 ---- White oil
2710.1997 ---- Transformer oil
2710.1998 ---- Spin finish oil
2710.1999 ---- other
- Waste oil
2710.9100 -- Containing poly chlorinate biphenyls
(PCBs), poly chlorinated terphenyls
(PTCs) or poly brominated biphenyls
(PB Bs)
2710.9900 -- other
Never arrive at classification
step by step
General Rules for the
Interpretation of the
Harmonized System
Rule 1
The title of sections, chapters & sub-chapters are provided for ease of
reference only; for legal purpose, classification shall be determined
according to the terms of the headings and any relative section or chapter
notes and, provided such headings or notes do not otherwise require,
according to the following provisions
1
Provisions
TITLE OF SECTIONS CHAPTER & SUB-CHAPTER ARE
PROVIDE FOR EASE OF REFERENCE.
a) Base Metals & articles of base metals
section XV (Chapter 72 to 83) but toys
of base metals section XIX chapter 95.
b) Chapter 73 articles of Iron & Steel but
machinery chapter 84.
c) Live animals chapter 1 but animals of
circus 95.08
2
For the legal purpose classification shall
be determined according to the terms
of headings and any relative section or
chapter notes.
a) 01.01 Live horses
44.03 Wood in rough
4
Rule 2 (a)
Any reference in a heading to an article shall
be taken to include a reference to that
article incomplete or unfinished, provided
that , as presented, the incomplete or
unfinished article has the essential character of
the complete or finished article. It shall also be
taken to that article complete or finished (or
failing to be classified as complete or
finished by. Virtue or this Rule), presented
un-assembled or dis-assembled.
5
Rule 2 (a)
Rule 2 (a) extend the scope of assessment in the following two ways.
i) Incomplete or unfinished articles shall be assessed in a heading
meant for complete or finished article provided it has the
essential character of complete or finished articles.
a) T.V. without knob 85.28
b) Motor vehicles except wheels 87.03
c) Motor vehicles without engine 87.03
d) Bicycle without saddle 87.12
e) Telephone set without dial 85.17
f) Blanks are treated as in-
complete or un finished articles
unless specifically classified else respective headings
where (e.g. Blanks of circular saws)82.02
ii)
a) Un-assembled or dis-assembled article
is to be assessed as assembled article
7
Articles presented un-assembled or dis-
assembled means articles the components of
which are to be assembled by means of fixing
devices, or riveting, welding involving
assembly process.
8
This rule shall not apply if it is in contradiction
with the terms of heading or any relevant
section of chapter notes. e.g.
9
Rule 2 (b)
Any reference in a heading to a material or
substance shall be taken to include a reference
to mixtures or combinations of that
material or substances with other material
or substances. Any reference to goods of a given
material or substance shall be taken to
include a reference to goods consisting
wholly or partly of such material or substance.
The classification of goods consisting of more
than one material or substance shall be
according to the principles of Rule 3.
10
Rule 2(b)
Rule 2(b) relates to mixtures and
combination of materials or substances.
11
This rule does not apply where specific provisions
exists in the term of heading or relevant chapter
or section note.
b)
Electro mechanical tools 85.0
Shaver with self contained motor 8
85.1
0
c)
Methane 27.1
1
Acyclic Hydro Carbon 29.0
1
16
If the goods answer to a description
which more clearly identifies them that
description is more specific than one
where identification is less complete.
a)
Tyres for Bicycle 40.11
Parts of Cycle 87.14
b)
Seats for aircraft 94.01
Parts of air craft 88.03
17
c) Carpets for motor cars 57.03
Parts and Accessories of Motor cars. 87.08
18
Rule 3(b)
Mixtures, composite goods consisting of
different materials or made up of
different components, and goods put up
in sets for retail sales, which cannot be
classified by reference to 3(a), shall be
classified as if they consisted of the
material or component which gives them
their essential character, insofar as this
criterion is applicable.
19
Rule 3(b)
Essential Character
This method relates only to:-
i) Mixtures
ii) Composite goods consisting of different
materials
iii) Composite goods consisting of different
components
iv) Goods put up in sets for retail sale.
20
Factors determining essential character.
21
Example.
i) Mixtures consisting of pigment/ fillers/ fixing agent/solvent
etc.
ii) Composite goods Aluminum foil with paper backing;
conveyer belt made of plastic & rubber.
iii) Ashtray consisting of a stand incorporating removable ash
bowl.
iv) Goods put up in sets for retail sale;
23
d) Medicinal preparation Perfumed
Medicine. 30.04
Perfumes 33.07
e) Insecticide perfumed
Perfumes. 33.07
38.08
Insecticide
f) Felt coated with plastic Chap
i) Less than 50% plastic 39
ii) 50% or more of textile 56.02
24
Rule 3 (c)
When goods cannot be classified by reference
to 3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order
among those which equally merit
consideration.
Felt coated with plastic comprising
of 50% of plastics and 50% of 39.20
textile material 56.02
25
The rule (b) will be applicable if rule (a) fails &
rule will be applicable, if rule (a) & (b) fails.
These rules are applicable if they are not in
contradiction with the terms of headings &
relevant section or chapter notes.
i) Description
ii) Character
iii) Purpose.
27
Rule 5 (a)
Camera cases, Musical Instruments cases,
Gun cases, Drawing Instrument cases,
Necklace cases & similar containers, specially
shaped or fitted to contain a specific article or
set of articles, suitable for long term use &
presented with the article for which they are
intended, shall be classified with such articles
when of a kind normally sold therewith. This
rule doest not, however, apply to containers
which give the whole its essential character
28
Rule 5 (a)
This rule covers containers which are:-
i) Specially shaped or fitted to contain a
specific articles.
ii) Suitable for long term use
31
Rule 6
For legal purpose, the classification of goods in
the subheadings of a heading shall be
determined according to the terms of those
subheadings and any related subheading notes
and, mutatis mutandis, to the above rules, on
the understanding that only subheading at the
same level are comparable. For the purposes of
this rule the relative section & chapter notes
also apply, unless the context otherwise
requires.
32
PakistanRules
Rule-1 For the purpose of interpretation,
Explanatory Notes to the Harmonized
Commodity Description and Coding
System (2007 version) published by
World Customs Organization, Brussels as
amended from time to time shall be
considered authentic source of
interpretation.
33
RULE 2
For the purpose of classification in the First
Schedule to Customs Act, 1969 (IV of 1969), the
Board shall be the final authority to determine
classification of any item meant to be imported or
exported
34
Special Classification Provisions
Chapter 99
1) The provision of this Chapter are not subject to
the rule of specificity in General Interpretative
Rule 3 (a) and have over riding effect on
classification made under Chapter 1 to 97.
2) Classification in chapter 99 is subject to:
i) Determination of Eight Digit classification
under chapter 1 to 97.
ii) Determination of Four Digit classification
under chapter 99 and
Fulfillment of condition mentioned in the
chapter, sub-chapter, Headings;
35
SALE OR DISPOSAL OF GOODS OF
CHAPTER 99
a) Full description of goods along with necessary details required for determining
classification, including trade name, generic name, etc;