上海海事大学国际物流Chapter 12 Customs Clearance.pdf

Chapter 12 Customs Clearance Duty • The tax an importer must pay to allow goods into a country, based upon a tariff schedule. • Three criteria to determine the tariff (also called the duty rate) to be charged on an imported product: – The type of goods (rules of Classification) – The value of the goods (their valuation) – The country from which the goods originated (the rules of origin) 上海海事大学高洁 Duty Classification • Products are classified using a worldwide coding scheme called the Harmonized Commodity Description and Coding System, or Harmonized System (HS) of Classification. • Each product has an HS code; the HS is updated annually by the World Customs Organization(WCO). • The HS Code uses up to 10 digits: – First six digits of a product code are the “root” digits—they are the same for all countries – Last four digits are country-specific 上海海事大学高洁 Duty Harmonized System • System is divided into 21 sections logically determined by type of product and material. • Sections are divided into one or more chapters (totaling 97 chapters). • Golf shoes for children are classified as 6402.19.0590 我国6402190010 6402190090 / HS编码查询 Duty Rules of Classification • Importer and customs officers interpret classification according to a number of rules of classification: – Classification of an unfinished product is that of a finished product – The correct classification of a product made of different parts, each classified differently, is the one that gives it its “essential character” – If no classification is available, the correct classification is that of a product “m