Yes. But WCP recommends our experienced Senior Customs Brokers provide professional assistance based on their extensive industry experience, because it can be a complex and difficult task. WCP can provide you the information straight from the Border Agency’s legal Customs Tariff environment.
Consider the classification of a set of goods, being a Toothbrush, Comb and Hand Sanitiser. Either a word search or casual browsing through the Tariff Schedule might lead to various heading options such as 9603 (Toothbrush), 9615 (Comb) and 3808 (Hand Sanitiser). However, the governing WCO General Rules for Interpretation of the Harmonised Tariff, dictate under Rule 3(b), such goods “shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” Therefore, the proper classification could be in this instance Chapter 9615, as the Toothbrush would appear to provide the ‘essential character’ of the set, although this interpretation may vary country to country. Although, in principle, articles can be classified in only one place, classification often requires interpretation and judgment.
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Also, Border Agencies apply penalties for Non-Compliance, which can be quite unpleasant and unexpected financial burden on the business.