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In customs formalities, using the correct commodity code is essential. This code determines the amount of customs duty due, whether a tariff preference (reduced rate) applies, and which formalities are required. For instance, an import or export license or even an import ban might be necessary. Determining the correct commodity code, however, is not always straightforward.
Determining the correct commodity code can be challenging, especially when dealing with a wide variety of goods that are regularly imported. To ensure consistent use of the correct, up-to-date commodity code, it is advisable to maintain an article master file—a database that includes all goods along with their corresponding commodity codes.
Creating and using an article master file comes with its pitfalls. We can guide you on the necessary information for an article master file, how to set it up, and—more importantly—how to maintain control over it to ensure it remains accurate and up to date.
In daily customs practices, declarants often rely on what might be referred to as an article master file. This is typically a list of goods to be declared, updated over time with new items (and codes).
Sometimes this list exists as an Excel file, but it is often merely a collection of (paper) notes manually supplemented over time. At some point, these lists are replaced by new ones, with the updated goods simply "added on". In short, this does not constitute an article master file but rather a list containing a limited set of item numbers linked to commodity codes.
To convert such a list into an article master file, additional information about the relevant goods is required. What should you consider in this regard?
The easiest approach is to begin with the standard information necessary for classifying goods within the nomenclature. Consider, for example, the general name of the item: how is it commonly referred to in daily use?
Example:
A specific rubber car tire for passenger vehicles has the item number AB 19/245/Z. While this number may be clear to those handling it daily, a third party—such as customs or a logistics provider—would not understand what it means.
Including an additional column stating that this is an outer rubber tire for passenger vehicles provides significant clarity. Referring to a catalog can also be helpful. If no catalog is available, but if a webshop or website lists the goods, you could refer to that instead.