Deze pagina is ook beschikbaar in het Nederlands. Klik hier voor de Nederlandse versie.
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 im- or export authorisation might be required or worse the goods are banned due to sanctions. However, determining the correct commodity code, is not always a simple task.
The commodity code is often subject of debate when submitting a customs declaration. It is not uncommon the importer disagrees with the customs authorities on the declared commodity code. The commodity code is therefore frequently one of the elements examined during a physical inspection or a post-release control.
It is crucial to ensure that you are using the correct commodity code when submitting a customs declaration. If you are working with a representative, they must receive instructions from you for submitting the declaration. One of the key elements in those instructions is the commodity code.
To determine the correct code, you must possess all the necessary information regarding the to be declared goods. You are expected to determine the code yourself. It is advisable to thread carefully and gather as much information as possible about the goods beforehand. Consult colleagues within your organization who are familiar with the specifications. Or make us of the supplier’s expertise. The supplier typically has the most knowledge about how the goods are produced, what raw materials were used, and their capabilities and limitation.