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Jacobsens Customs Tariff Guide to Classification 1 edition

Jacobsens Customs Tariff Guide to Classification
Leon Marais

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"This product is a comprehensive guide to the Harmonized Customs Tariff of the Southern African Customs Union (SACU). (SACU Countries are Botswana, Lesotho, Namibia, South Africa and Swaziland)."

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Jacobsens Customs Tariff Guide to Classification
Guide to Classification
Updated to Service issue 15
Compiled by Leon Marais

Published 1997 by LexisNexis in Durban .

About the Book

A loose-leaf publication, published by LexisNexis Durban, legal publishers and sole Southern African agent of World Customs Organization (WCO) publications.

First Sentence

This product is a comprehensive guide to the Harmonized Customs Tariff of the Southern African Customs Union (SACU). (SACU Countries are Botswana, Lesotho, Namibia, South Africa and Swaziland).

Table of Contents

Foreword Foreword 11
Chapter 1 The loose-leaf Jacobsens Harmonized Customs Tariff 13
The SACU Harmonized Customs Tariff 15
Introduction to the Jacobsens Harmonized Customs Tariff 15
The Jacobsens Harmonized Customs Tariff of Botswana, Lesotho, Namibia, South Africa and Swaziland 16(2)
The Harmonized Tariff Schedule of the SACU Countries 16(4)
General Background 16(4)
Chapter 2 Tariff Classification and legal matters 17
Introduction to Customs Tariffs 19
About HS Reviews and the latest Review cycle 21
Tariff classification 21
Legal responsibility if importers and exporters and their appointed customs clearing and forwarding agents (customs brokers) 21
The importance of correct tariff classification in South Africa 23
The structure of the Harmonized System and HS-based customs tariffs 23
Obligations of customs administrations under the HS Convention 24
Nomenclature of the HS and HS-based customs tariffs 25
Sections and Chapters (commentary) 25
Section and Chapter notes (including sub-heading Notes and Additional Notes) 109
Headings 113
Sub-headings (Codes) 119
Summary 127
Chapter 3 129
Part 1 The Interpretative Rules (General Rules of Interpretation (GRI)) 129
Introduction to the Rules 131
Rule 1: The terms of the heading; chapter and section notes 133
Rule 2 134
Rule 2 (a): Unassembled, disassembled, incomplete and unfinished goods 135
Rule 2 (b) 136
Rule 3: Classification of goods of more than one heading 143
Rule 3 (a) 144
Rules 3 (b) and 3 (c) 144
Rule 3 (b): Examples 145
Rule 3 (c): Explanation and examples 146
Rule 4: Most akin (similar) goods 146
Rule 5: Packing cases/packing materials/packing containers 147
Rule 5 (a): Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers 147
Rule 5 (b): Other packing materials and packing containers 148
Rule 6: Classification in the subheadings 149
Summary of the Rules of Interpretation 154
Guidelines for objective tariff classification 155
Chapter 3
Part 2 Aids to classification of goods in the customs tariff 157
Publications 159
Explanatory Notes to the Harmonized System 159
Alphabetical index to the Harmonized System and its Explanatory Explanatory Notes 175
Chapter 4 Tariff determinations 179

Edition Notes

The Jacobsens Guide to Classification is a users guide to the South African Harmonized Customs Tariff. It is updated to service issue 15. Recently a section of case law has been added. Service issue 16 will deal with the latest Harmonized System Review, HS2012, which will enter into force on 1 January 2012. For more information contact .


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