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TARIFF ENGINEERING NOTE
This manual has been compiled from
information gathered by
Customs Specialists worldwide.
INDEX
Tariff Engineering note .................................................................................................................................. 1
World Binding Tariff Information DATABASE (Customs Rulings) ............................................................. 2
Explanatory Note in multiple languages ...................................................................................................... 4
country-specific FTA agreement document linked list ................................................................................. 7
FTA agreement and preferential tariff rate search tools ............................................................................... 8
Outline of rules of origin............................................................................................................................. 9
Harmonized System(HS code) ..................................................................................................................24
Author: Taichi Kawazoe
with Customs Specialists worldwide
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WORLD BINDING TARIFF INFORMATION DATABASE (CUSTOMS RULINGS)
EU
US
Canada
China
UK
Japan
India
Colombia
Australia
Taiwan
Türkiye
Ukraine
Israel
Mauritius
Peru
Eurasian (Armenia, Belarus, Kazakhstan, Kyrgyzstan, Russia)
Ecuador Giovanny Decker
Thailand
Korea
Norway
Brazil
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Philippines
Uruguay
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EXPLANATORY NOTE IN MULTIPLE LANGUAGES
German
SWITZERLAND(French)
China
Sweden
Norway
Russia
Sweden
Japan (EN and Up to dated Classification Opinion)
A remarkable feature is that it provides Classification Opinions for free. (translate needed)
Poland
In the "Goods nomenclature code" field provide the heading and in "Additional information" select Explanatory
Notes.
Brasil
Click on "Acesso Público", Imp, Classif, Consultar. Select the Chapter, The heading and you will find the
Explanatory Notes to that heading clicking on "NE". It is possible to access the Sections and Chapters ENs as
well in addition to the Sections and Chapter Legal Notes.
Korea
On the right side of the screen click on "English List", HS Manual. In the "HS Classification" field input the
heading and on Inquiry button. Select the "Heading Manual" tab and you will have the ENs on the heading
level.
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WCO
Accessing Explanatory Notes in English for free.
It can be done through the following steps:
1. Visit the WCO AI tool . .
2. Click on the 'Total Result' tab.
3. Enter the 4-digit HS code.
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4. The Explanatory Notes will appear on the right-hand side of the screen.
Note: The full text of the Explanatory Notes may not be displayed.
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COUNTRY-SPECIFIC FTA AGREEMENT DOCUMENT LINKED LIST
EU
UK
US
Canada
Japan
China
Australia
Malaysia
India
Türkiye
Singapore
Israel
Vietnam
Norway
Indonesia
Ecuador
Chile
Morocco
Switzerland
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FTA AGREEMENT AND PREFERENTIAL TARIFF RATE SEARCH TOOLS
WTO Regional Trade Agreements
The Regional Trade Agreements (RTAs) are reciprocal preferential trade agreements between two or more
parties and the database is a repository of the legal texts and annexes of all RTAs notified to the WTO,
preferential tariff and trade data provided by RTA parties, and other related documents. Users can explore the
data in various ways. The database also provides information on selected provisions covered by RTAs currently
in force. Interactive graphs illustrate the evolution of RTAs over time. Preferential tariff commitments,
available for a subset of RTAs, can be accessed through the preferential tariff analysis tool.
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OUTLINE OF RULES OF ORIGIN
[Link] ARE RULES OF ORIGINE?
Rules of origin (ROO) are the rules to determine the country of origin of goods. Since the application of a
certain customs and tariff policy (i.e. applicable tariff rates) depends on the origin of goods, ROO is
necessary so that the origin of goods is determined in an objective manner.
Why do we need rules of origin?
If only one country is involved in the production of a good, it is fairly straightforward to determine the country of origin
(see Case 1). On the other hand, if more than one country is involved in the production (see Case 2), there must be a
rule to determine which country is the origin of the good. Rules of origin also play a role in ensuring that the preferential
tariff rates are applied only to the originating goods of the eligible countries (i.e. anti-circumvention).
Rules of origin are categorized into preferential rules of origin and non-preferential rules of origin. Preferential rules of
origin include the rules for the application of the preferential tariff rates under Economic Partnership Agreements
(EPA) and the rules for the application of the preferential tariff rates under the Generalized System of Preferences
(GSP). Non-preferential rules of origin are applied to determine the country of origin for the purposes other than granting
of preferential tariff treatment (such as the application of WTO tariff rates, trade statistics, etc.).
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◆ Preferential rules of origin (1) application of EPA (Economic Partnership Agreement) tariff rates
(2) application of GSP(Generalized System of Preferences) tariff rates
◆ Non-preferential rules of origin (application of WTO tariff rates, trade statistics, etc.)
Rules of origin and origin procedures
Rules of origin generally consists of origin criteria and origin procedures. Origin criteria stipulate conditions or
requirement for a good to be considered as ‘originating’. Origin procedures provide for the course of action to be followed
when applying the preferential tariff rates.
* Origin criteria include not only the definition of originating goods but also other provisions such as ‘accumulation’ (considering originating
goods of a party as that of another party) and ‘de minimis’ (allowing the use of non-originating material(s) up to a certain
limit). Please note that this brochure focuses on the general definition of originating goods and does not cover details of v arious
provisions. For further details, please refer to the information regarding the respective rules of origin.
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[Link] CRITERIA OF EPA
In general, originating goods are either: “wholly obtained goods”, “goods produced exclusively from
originating materials”, or “goods satisfying the product-specific rules (PSR)”. Please note that the rules of
origin of each EPA reflect the result of negotiations with the partner countries, thus there are slight
differences from one agreement to another.
Wholly obtained goods
Wholly obtained goods are the goods whose production is completed in one country.
Example: Live animal born Example: Minerals and other
and raised in the territory of a natural resources extracted or
country (livestock) taken in the territory of a
country (crude oil)
Goods produced exclusively from originating materials
Goods produced exclusively from originating materials are the goods produced using originating materials
only. Because all the materials used in the production are originating materials, the production is seemingly
completed in one country. However, there is the case where materials from a third country (i.e.
nonoriginating materials) are used in the production of the originating materials.
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Contracting party Japan
Originating materi al
Third country
Olive
Olive oil Olive soap
Goods satisfying the product-specific rules (PSR)
Even if the materials from third countries (non-originating materials) are used in the production, goods are
considered as originating when the goods satisfy the requirement set out in the product-specific rules (PSR).
PSR is generally provided as an annex to each EPA.
In most of the EPAs that Japan is a party to, PSR is stipulated in the form of either: “change in tariff
classification”, “qualifying/regional value content”, “specific manufacturing or processing”, or a combination
of these.
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(1) CHANGE IN TARIFF CLASSIFICATION
Goods are considered as originating if there is a certain change between the tariff classification of the
nonoriginating materials and the tariff classification of the (final) goods.
(Example) PSR for soya sauce of subheading 2103.10 under Japan-Thailand EPA: change of heading (change in the
first 4 digits of the HS: Harmonized Commodity Description and Coding System)*
Japan Thailand
USA
Heading
Heading
21.03
12.01
Soya beans Soya sauce
* Tariff classification is based on the Harmonized System (the Harmonized Commodity Description and Coding System). Under the
Harmonized System (HS), classification numbers are allocated to each commodity/item in Chapter (2 digit), Heading (4 digit), and
Subheading (6 digit).
(2) QUALIFYING VALUE CONTENT (QVC)/REGIONAL VALUE CONTENT (RVC)
Goods are considered as originating if a certain value (%) is added through the production undertaken in the
territory of a party/country, and the value added exceeds the prescribed threshold (%).
(Example) PSR for a passenger vehicle of heading 87.03 under Japan-Australia EPA: the value added in the country of
manufacture (Qualifying Value Content) is not less than 40% and the last process of production has been performed in
the exporting party
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(3) SPECIFIC MANUFACTURING OR PROCESSING
Goods are considered as originating if the goods undergo a specific manufacturing or processing such as
chemical reaction, distillation, purification, etc. in the territory of a party/country.
(Example) PSR for glycerol of subheading 2905.45 under Japan-Australia EPA: the good has undergone a chemical
reaction in the area of a party. Chemical reaction is defined as a process which results in a molecule with a new
structure.
Malaysia Australia Japan
Chemical
Propylene Glycerol Glycerol
Reaction
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[Link] CRITERIA OF GSP
Under the Generalized System of Preferences (GSP), Japan grants preferential tariff treatment (lower tariff
rates) to the originating goods of the eligible developing countries. The rules of origin of GSP are stipulated in
the Cabinet Order and Finance Ministry Ordinance for the Enforcement of the Act on Temporary Measures
concerning Customs.
Originating goods under GSP are either: “wholly obtained goods” or “goods that have undergone
substantial transformation”.
WHOLLY OBTAINED GOODS
Goods are considered as originating goods of a beneficiary country if the goods are wholly obtained or produced in a
single beneficiary country. The concept is almost the same as the wholly obtained goods under EPAs. Its definition is
provided for in Article 8 of the Ordinance for the Enforcement of the Act on Temporary Measures concerning Customs.
GOODS THAT HAVE UNDERGONE SUBSTANTIAL TRANSFORMATION
Even if the goods are produced using materials from other countries, goods are considered as originating goods of a
beneficiary country if the goods are produced through a manufacturing or processing which satisfies the requirement to
be considered as ‘substantial transformation’.
In general, substantial transformation requires such production that leads to a change of heading (HS 4 digit)
between the tariff classification of the non-originating materials and the good produced. It is provided for in Article 8 of
the Ordinance for the Enforcement of the Act on Temporary Measures concerning Customs.
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(Example) Tableware of heading 69.11
Heading Beneficiary country Heading
25.07 69.11
Kaolin Tableware of porcelain
As for the goods listed in the Appendix to the Ordinance for the Enforcement of the Act on Temporary Measures
concerning Customs, a good needs to satisfy the requirements provided in the Appendix to be considered as originating.
(Example) rule listed in the Appendix for a tie of heading 62.15: manufacture from yarn
Beneficiary country
Woven fabric Tie
Yarn
However, even if the above criteria are satisfied, goods are NOT considered as originating if the last processing
operation is either: to ensure the preservation of the product in good condition during transport and storage, simple
cutting, repacking, affixing of marks, etc.
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[Link]-PREFERENTIAL RULES OF ORIGIN
As for non-preferential rules of origin, each country has its own rules in accordance with the WTO
Agreement on Rules of Origin.
In Japan, non-preferential rules of origin are provided for in the Cabinet Order for the Enforcement of the
Customs Act, etc. Under these regulations, in general, the country of origin of the imported goods is
determined by the following:
⚫ Goods wholly obtained in a single country or area as defined in Finance Ministry Ordinance for the
Enforcement of the Customs Act.
⚫ Goods produced using materials not wholly obtained in the country of production, while having
undergone a manufacturing or processing operation which qualifies as substantial transformation
defined in Finance Ministry Ordinance for the Enforcement of the Customs Act.
WHOLLY OBTAINED GOODS
The definition of wholly obtained goods is basically the same as that of EPA and GSP. It is provided for in the Finance
Ministry Ordinance for the Enforcement of the Customs Act.
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GOODS THAT HAVE UNDERGONE SUBSTANTIAL TRANSFORMATION
Substantial transformation is defined as such manufacturing or processing that leads to change of heading (HS 4
digit) between the tariff classification of the non-originating materials and the classification of the good produced.
However, operation to ensure the preservation of the products in good condition during transport and storage, simple
cutting, repacking, affixing of marks, etc. are NOT considered as substantial transformation even if change of heading
occurs.
NON-PREFERENTIAL RULES OF ORIGIN: SCOPE OF APPLICATION
The following are the scope of application of the non-preferential rules of origin and the legal basis.
WTO tariff rate Article 4-2.4 of the Order for the Enforcement of the Customs Act
Cabinet Order concerning the Application of Anti-dumping Duty on a
Trade Remedies (such as
specific product (determined in accordance with Article 4-2.4 of the
Anti-dumping duty)
Order for the Enforcement of the Customs Act), etc.
Origin marking Article 71 of Customs Act
Japan Customs Notice on the Statistics concerning Foreign Trade 7-2
Trade statistics (determined in accordance with Article 4-2.4 of the Order for the
Enforcement of the Customs Act)
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[Link] PROCEDURES
Origin procedures are the course of action to be followed when applying the preferential tariff rates. Origin procedures
include the claim for the preferential tariff treatment at the time of importation by the importer, and (postimport clearance)
verification conducted by the Customs of the importing country. Verification includes request for information from the
importer or the government of the exporting country.
As for non-preferential rules of origin, the country of origin is confirmed by the invoice or other related documents, and
thus no special procedure, such as submission of a certificate of origin (CO), is normally required.
THIRD PARTY CERTIFICATION SYSTEM
Under the third party certification system, the exporter applies for a certificate of origin (CO) to the CO issuing authority of the
exporting country and sends the CO to the importer. The importer makes the claim for the preferential tariff treatment with the CO
issued by the CO issuing authority of the exporting country. All of Japan’s EPA as well as GSP apply this system. If the exporter is not
the producer of the exported goods, the exporter may apply for a CO with the information from the producer on the originating status of
the goods.
Exporting Importing
Issuing
Certificate Certificate
country country (Japan)
authority
of origin of origin
Apply Issue ( CO ) ( CO )
Producer Exporter Importer Customs
Send Import declaration
Information on the goods
to be exported
SELF-CERTIFICATION SYSTEM
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Under the self-certification system, the importer declares that the goods are originating goods by submitting an origin declaration
document which may be completed by either the importer, exporter, or producer of the goods. It is introduced under the JapanAustralia
EPA, along with the third party certification system above. When claiming preferential tariff treatment with the selfcertification,
submission of an explanatory sheet on the originating status of the good is generally required in addition to the origin declaration
document.
Importing
Exporting
country (Japan)
country Origin
Explanatory
Declaration
sheet
Document
Producer Exporter Importer Customs
(send) Import declaration
(complete an origin (complete an origin
declaration document) declaration document)
* Either importer, exporter, or producer may complete an
origin declaration document
APPROVED EXPORTER SELF-CERTIFICATION SYSTEM
Under the approved exporter self-certification system, the importer presents to Customs the origin of the good by submitting an origin
declaration made by an approved exporter on an invoice or other commercial document. The exporting country certifies their exporters
as eligible to make an origin declaration and informs the importing country (i.e. Japan) of the approved exporters. This system is applied
under the Japan-Switzerland EPA, Japan-Peru EPA, and Japan-Mexico EPA along with the third party certification system above.
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PROOF FOR CONSIGNMENT CRITERIA (CERTIFICATE OF NON-MANIPULATION, ETC.)
Consignment criteria are the rules to determine whether an originating good maintains its originating status while
being transported from the exporting country to the importing country. The originating status of the good is maintained:
(1) if it is shipped directly without passing through a third country, or (2) when being shipped via a third country, if it does
not undergo any operation other than unloading, reloading, or any other operation necessary to preserve it in good
condition.
When claiming for preferential tariff treatment on the goods shipped via a third country, the importer needs to submit at
the time of import declaration a document to prove that the consignment criteria are satisfied. Such proof includes a
through bill of lading (B/L), a certificate of non-manipulation issued by the Customs authority of the third country, or other
document Customs considers appropriate.
(2) If shipped via a third country, goods shall be kept under Customs control, and shall
not undergo any operation other than unloading, reloading, or any other operation
necessary to preserve the goods in good condition.
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VERIFICATION
Verification is a series of procedures conducted by the Customs of the importing country to confirm the originating
status of the good which has been imported under the preferential tariff treatment. It is conducted in accordance with the
provisions of the applicable EPA and relevant Customs-related laws and regulation. The purpose of verification is to
ensure proper application of the preferential tariff rates.
As for the verification with the importer, Japan Customs may either send a written request for information or conduct a
visit to the premises of the importer as part of the Post Clearance Audit. Customs verifies whether the goods are (were)
originating based on the information provided by the importer.
When the origin of the good is not confirmed by the verification with the importer, Japan Customs may send a written
request for information to the competent authority of the exporting country (e.g. the CO issuing authority), exporter or
producer, or conduct a verification visit to the premises of the exporter or producer of the good.
If the origin of the good is not confirmed through the procedures above, the application of preferential tariff rates may be
denied
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ADVANCE RULING
Importers and other relevant parties may make an inquiry to Customs regarding the origin of a good in
advance of importation, which is called advance ruling. Advance ruling provides certainty on the tariff rate to
be applied, which leads to greater predictability for traders in calculating the cost for the import and their
business. Traders can also expect prompt customs clearance, because the assessment of the origin of the
good has been completed prior to the import declaration: the ruling is respected by Customs if a copy (or the
reference number) of the written advance ruling is submitted at the import declaration.
Advance ruling is issued in writing on the applicant’s written request. The advance ruling is valid for three
years.
apply
Customs Importer
ruling
(In principle, written advance ruling is issued within 30 calendar days; an inquiry made orally
(e.g. over the phone) or via email normally has a reply on the same day)
* Traders may make an inquiry orally (over the phone or the customs office counter) or by emails. However, any response to such
oral/email inquiry is provided only for a reference purpose for traders and would NOT be respected by Customs
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HARMONIZED SYSTEM(HS CODE)
The Harmonized System (HS) is an internationally standardized system of names
(description) and numbers (codes) for classifying traded goods.
The HS is a product nomenclature where each product is assigned its corresponding “6-
digit”code.
It was developed and presently maintained by the World Customs Organization (WCO)
(formerly known as the Customs Cooperation Council (CCC)) headquartered in
Brussels, Belgium.
The HS nomenclature is annexed to the International Convention on the Harmonized
Commodity Description and Coding System.
It was developed to facilitate international trade by establishing a uniform system for
the collection, comparison and analysis of international trade statistics.
It was established in 1983 and entered into force in 1988.
Under this Convention, contracting parties are obligated to base their tariff schedules on
the HS nomenclature, although parties set their own rates of duty.
Countries that have adopted the Harmonized System are not permitted to alter in any
way the descriptions associated to a heading or a subheading nor can the numerical
codes at the four- or six-digit levels be altered.
This is what keeps the Harmonized System harmonized.
Individual countries may extend a Harmonized System code to eight or ten digits for
customs purposes.
More than 200 countries, customs and economic unions, representing more than 98%
of world trade use the HS.
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PRIMARY USES OF THE HARMONIZED SYSTEM
-Determination of customs tariffs (import duty)
-Collection of international trade statistics
-Rules of origin
-Ascertain eligibility of a product under a Free Trade Agreement
-Compliance with customs requirements
-Collection of government revenue
-Trade negotiations (e.g. the WTO schedule of tariff concessions)
-Monitoring prohibited and restricted goods
COMPOSITION OF THE HARMONIZED SYSTEM
-The HS code is primarily divided into 21 Sections
-Sections are divided into Chapters
-There are 97 Chapters under the HS (However, Chapter 77 is reserved for future use)
-Chapters are divided into headings (Headings are assigned with four-digit codes)
-Headings are further divided into subheadings (six-digit codes)
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Ch.1 Live animals. Sec I notes HS, Chapter note
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Ch.2 Meat and edible meat offal. Sec I notes HS, Chapter note
Ch.3 Fish and other aquatic invertebrates. Sec I notes HS, Chapter note
Ch.4 birds’ eggs; natural honey; edible products of Sec I notes HS, Chapter note
animal
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Ch.5 Products of animal origin, not elsewhere specified Sec I notes HS, Chapter note
Ch.6 Live trees and other plants Sec II notes HS, Chapter note
Ch.7 vegetables and certain roots and tubers. Sec II notes HS, Chapter note
Ch.8 fruit and nuts; peel of citrus fruit or melons. Sec II notes HS, Chapter note
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Ch.9 Coffee, tea, maté and spices. Sec II notes HS, Chapter note
Ch.10 Cereals. Sec II notes HS, Chapter note
Ch.11 Products of the milling industry; malt; starches Sec II notes HS, Chapter note
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Ch.12 Oil seeds and oleaginous fruits; miscellaneous Sec II notes HS, Chapter note
grains
Ch.13 Lac; gums, resins and other vegetable saps and Sec II notes HS, Chapter note
extracts.
Ch.14 Vegetable products not elsewhere specified Sec II notes HS, Chapter note
Ch.15 Animal or vegetable fats and oils and other Sec III HS, Chapter note
products
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Ch.16 Preparations of meat, of fish or of crustaceans Sec IV notes HS, Chapter note
Ch.17 Sugars and sugar confectionery. Sec IV notes HS, Chapter note
Ch.18 Cocoa and cocoa preparations. Sec IV notes HS, Chapter note
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Ch.19 Preparations of cereals, flour, starch or milk Sec IV notes HS, Chapter note
Ch.20 Preparations of vegetables, fruit, nuts or other Sec IV notes HS, Chapter note
plants.
Ch.21 Miscellaneous edible preparations. Sec IV notes HS, Chapter note
Ch.22 Beverages, spirits and vinegar. Sec IV notes HS, Chapter note
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Ch.23 Residues and waste from the food industries Sec IV notes HS, Chapter note
Ch.24 Tobacco and manufactured tobacco substitutes Sec IV notes HS, Chapter note
Ch.25 Salt; sulphur; earths and stone; plastering materials Sec V HS, Chapter note
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Ch.26 Ores, slag and ash Sec V HS, Chapter note
Ch.27 Mineral fuels, mineral oils Sec V HS, Chapter note
Ch.28 Inorganic chemicals Sec VI notes HS, Chapter note
Ch.29 Organic chemicals Sec VI notes HS, Chapter note
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Ch.30 Pharmaceutical products Sec VI notes HS, Chapter note
Ch.31 Fertilisers Sec VI notes HS, Chapter note
Ch.32 Tanning or dyeing extracts Sec VI notes HS, Chapter note
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Ch.33 Essential oils and resinoids Sec VI notes HS, Chapter note
Ch.34 Soap, organic surface-active agents Sec VI notes HS, Chapter note
Ch.35 Albuminoidal substances; modified starches; glues Sec VI notes HS, Chapter note
Ch.36 Explosives; pyrotechnic products Sec VI notes HS, Chapter note
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Ch.37 Photographic or cinematographic goods Sec VI notes HS, Chapter note
Ch.38 Miscellaneous chemical products Sec VI notes HS, Chapter note
Ch.39 Plastics and articles thereof Sec VII notes HS, Chapter note
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Ch.40 Rubber and articles thereof Sec VII notes HS, Chapter note
Ch.41 Raw hides and skins Sec VIII HS, Chapter note
Ch.42 Articles of leather;bags Sec VIII HS, Chapter note
Ch.43 Furskins and artificial fur Sec VIII HS, Chapter note
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Ch.44 Wood and articles of wood Sec IX HS, Chapter note
Ch.45 Cork and articles of cork Sec IX HS, Chapter note
Ch.46 anufactures of straw, of esparto or of other plaiting Sec IX HS, Chapter note
materials
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Ch.47 Pulp of wood or of other fibrous cellulosic material Sec X HS, Chapter note
Ch.48 Paper and paperboard; articles of paper pulp Sec X HS, Chapter note
Ch.49 Printed books, newspapers, pictures and other Sec X HS, Chapter note
products
Ch.50 Silk Sec XI notes HS, Chapter note
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Ch.51 Wool, fine or coarse animal hair Sec XI notes HS, Chapter note
Ch.52 Cotton Sec XI notes HS, Chapter note
Ch.53 Other vegetable textile fibres Sec XI notes HS, Chapter note
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Ch.54 Man-made filaments Sec XI notes HS, Chapter note
Ch.55 Man-made staple fibres Sec XI notes HS, Chapter note
Ch.56 Wadding, felt and nonwovens; special yarns Sec XI notes HS, Chapter note
Ch.57 Carpets and other textile floor coverings Sec XI notes HS, Chapter note
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Ch.58 Special woven fabrics; tufted textile fabrics Sec XI notes HS, Chapter note
Ch.59 Impregnated, coated, covered or laminated textile Sec XI notes HS, Chapter note
fabrics
Ch.60 Knitted or crocheted fabrics Sec XI notes HS, Chapter note
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Ch.61 Articles of apparel , knitted Sec XI notes HS, Chapter note
Ch.62 Articles of apparel , not knitted Sec XI notes HS, Chapter note
Ch.63 Other made up textile articles Sec XI notes HS, Chapter note
Ch.64 Footwear, gaiters and the like Sec XII HS, Chapter note
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Ch.65 Headgear and parts thereof Sec XII HS, Chapter note
Ch.66 Umbrellas, walking-sticks Sec XII HS, Chapter note
Ch.67 articles made of feathers ;artificial flowers Sec XII HS, Chapter note
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Ch.68 Articles of stone, plaster, cement Sec XIII HS, Chapter note
Ch.69 Ceramic products Sec XIII HS, Chapter note
Ch.70 Glass and glassware Sec XIII HS, Chapter note
Ch.71 precious or semi-precious stones Sec XIV HS, Chapter note
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Ch.72 Iron and steel Sec XV notes HS, Chapter note
Ch.73 Articles of iron or steel Sec XV notes HS, Chapter note
Ch.74 Copper and articles thereof Sec XV notes HS, Chapter note
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Ch.75 Nickel and articles thereof Sec XV notes HS, Chapter note
Ch.76 Aluminium and articles thereof Sec XV notes HS, Chapter note
Ch.78 Lead and articles thereof Sec XV notes HS, Chapter note
Ch.79 Zinc and articles thereof Sec XV notes HS, Chapter note
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Ch.80 Tin and articles thereof Sec XV notes HS, Chapter note
Ch.81 Other base metals; articles thereof Sec XV notes HS, Chapter note
Ch.82 cutlery, spoons and forks of base metal Sec XV notes HS, Chapter note
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Ch.83 Miscellaneous articles of base metal Sec XV notes HS, Chapter note
Ch.84 machinery and mechanical appliances Sec XVI notes HS, Chapter note
Ch.85 Electrical machinery and equipment Sec XVI notes HS, Chapter note
Ch.86 Railway or tramway locomotives Sec XVII notes HS, Chapter note
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Ch.87 Vehicles and parts Sec XVII notes HS, Chapter note
Ch.88 Aircraft, spacecraft, and parts thereof Sec XVII notes HS, Chapter note
Ch.89 Ships, boats and floating structures Sec XVII notes HS, Chapter note
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Ch.90 Optical, checking,medical or surgical instruments Sec XVIII HS, Chapter note
Ch.91 Clocks and watches Sec XVIII HS, Chapter note
Ch.92 Musical instruments Sec XVIII HS, Chapter note
Ch.93 Arms and ammunition Sec XIX HS, Chapter note
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Ch.94 Furniture; bedding, lamps Sec XX HS, Chapter note
Ch.95 Toys, games and sports requisites Sec XX HS, Chapter note
Ch.96 Miscellaneous manufactured articles Sec XX HS, Chapter note
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Ch.97 Works of art, collectors’ pieces and antiques Sec XXI notes HS, Chapter note
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AUTHOR’S AFTERWORD
This manual was made by the gathered information provided by many LinkedIn members.
I would like to express my heartfelt thanks to the contributors who generously shared their
valuable information. It is my genuine hope that this manual will be of help to the people of
Customs Specialist.
Linked in
Instagram
Taichi Kawazoe
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