9 / 21 Tariff classification of goods

Module 9

The Tariff classification of goods competency covers activities that Customs professionals deal with, regarding the aspects of tariff classification of goods. It includes in-depth knowledge and understanding of rules, sources and tools for the tariff classification of goods, ability to use online databases and classify goods.

Lessons

Learning topics:

1. Classification of goods for customs purposes
2. Harmonized System (HS)
3. General Interpretative Rules (GIR)
4. WCO resources for classification
5. Steps in the classification of products
6. Combined Nomenclature (CN)
7. Binding Tariff Information decision (BTI)
8. Resources for the classification in CN
9. Overview of CN

Outcome

After completing this module, the learner:

• Understands what is the classification of goods for customs purposes and the importance of correct classification;
• Has knowledge of Harmonised System (HS) and HS codes structure;
• Is able to apply the General Interpretative Rules (GIR) relating to the classification of goods;
• Has knowledge of WCO Resources for classification of goods;
• Has knowledge of steps for classification of goods;
• Has knowledge of Common Customs Tariff (CCT) and Tariff classification of goods;
• Is able to classify goods accurately using tariff classification and knowledge of Combined Nomenclature (CN);
• Has knowledge of Binding Tariff Information decisions (BTI) (its legal basis, the process and procedure to request or grant a Binding Tariff Information);
• Has knowledge of legally binding and not legally binding sources for the tariff classification of goods in the EU;
• Is able to use the appropriate tools and databases (e.g. TARIC, CLASS) for classifying the goods;
• Is able to recognise and classify goods and to make use of the appropriate databases for this classification.

Time

Please plan to dedicate around 10 hours for learning.