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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)."
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 jacobsen@lexisnexis.co.za .
Genre |
Reference |
The Physical Object
Format |
Loose leaf |
Pagination |
loose leaf |
Number of pages |
350 |
Dimensions |
A4 |
Weight |
1kg |
ID Numbers
Open Library |
OL23407578M |
ISBN 13 |
060GDECLASSYS |
History Created December 11, 2009 · 2 revisions Download catalog record: RDF / JSON
| January 30, 2010 | Edited by WorkBot | add more information to works |
| December 11, 2009 | Created by WorkBot | add works page |