Jacobsens Customs Tariff Guide to Classification
A comprehensive guide to easy tariff classification according to the Harmonised Commodity Description and Coding System in SA.
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Product description
A comprehensive guide to easy tariff classification according to the Harmonised Commodity Description and Coding System in SA.
The publication familiarises the reader with a background and overview of the Harmonized System and HS-based customs tariffs, with examples to highlight the operation of the SACU Tariff. The Guide also deals with key concepts such as how to calculate and determine customs duty as well as on aspects and circumstances that have an impact on the level of duty payable. Assists the user to manage the landed cost of goods in international trade (determine customs (import) duty, additional duties, preferential rates in terms of trade agreements, rebates, refunds, drawbacks, etc). Provides a basic understanding of the interpretation of the text of international trade agreements, for example, the SA/EU Trade Development and Co-operation Agreement, that is referred to in the publication. There is even a glossary to assist the reader and to provide a better understanding of certain international trade terms.
Table of contents
1 - An introduction to the Jacobsens Harmonized Customs Tariff
2 - Tariff classification and legal matters
3 - The Interpretative Rules (General Rules of Interpretation or GRI)
4 - Aids to the classification of goods in the Customs Tariff
5 - Tariff determinations
6 - Customs duty management
7 - Examples and case studies
8 - Annexures
9 - Glossary of terms
10 - Case law
