One of the most problematic components of exports and imports is the tariff classification and origin of goods. Getting this classification of goods right is of utmost importance. Not only does it serve to calculate the taxes and duties to be paid by the consumer, but it is also crucial to comply with import or export regulations.

What is the tariff item?

To classify the tariff heading of a good is to assign it a Taric code. This code is made up of ten numbers which, as we have indicated, includes chapters, headings and subheadings. The chapter is the first two digits, the heading the first four and the subheading the first six.

From the seventh digit onwards, any country can create the numbers according to its commercial requirements. Therefore, before exporting, it is vital to know exactly the position of the product with which it will enter each market.

The Taric code was created to implement trade policy measures other than the Common Customs Tariff. Also tariff reduction measures, such as quotas, tariff exemptions, suspensions, etc., and anti-dumping and anti-subsidy levies, among others.

As we have indicated, classifying these correctly is highly crucial. Moreover, executing it incorrectly could result in penalties, additional tax assessments and even blocking the import. In the latter situation, the goods could be returned to origin or destroyed, which would entail a much higher cost.

The tariff classification is created according to the type of goods to be exported and their origin.

By type of product, the classification is established according to a series of criteria:

  1. Natural products. If the products are natural, they are classified according to the kingdom of nature (animal, vegetable or mineral) and the degree of transformation (freezing, drying, etc.). (freezing, drying, etc.).
  2. Other merchandise. These products are generally grouped into two groups: when the merchandise is commercially significant and when it is not commercially significant:
  3. a) When the article has economic relevance, it is classified according to its composition (plastic, iron, cotton, etc.) and according to the degree of transformation.
  4. b) When goods are not commercially relevant, they are classified according to their function, use or destination.
  5. Form of presentation. They can be disassembled, vacuum-packed, with accessories, in quantity, etc.

This categorization may seem simple, but in reality it requires extensive knowledge, so it is recommended that it be done by a freight forwarder or customs broker.

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