TaxTMI 
TaxTMI 
TaxTMI 
Having a structured approach can significantly improve the chances of success.
Here are key steps to consider if you find yourself in a dispute:
🛠️ 𝐔𝐧𝐝𝐞𝐫𝐬𝐭𝐚𝐧𝐝 𝐭𝐡𝐞 𝐆𝐨𝐨𝐝𝐬 𝐈𝐧𝐬𝐢𝐝𝐞 𝐚𝐧𝐝 𝐎𝐮𝐭: Understand the technical details of your goods.
📊 𝐈𝐝𝐞𝐧𝐭𝐢𝐟𝐲 𝐭𝐡𝐞 𝐂𝐨𝐫𝐫𝐞𝐜𝐭 𝐂𝐮𝐬𝐭𝐨𝐦𝐬 𝐓𝐚𝐫𝐢𝐟𝐟 𝐄𝐧𝐭𝐫𝐲:
Carefully review the tariff headings to find the most accurate one for your goods. A plain reading might reveal the most precise classification.
⚖️𝐔𝐬𝐞 𝐭𝐡𝐞 𝐆𝐞𝐧𝐞𝐫𝐚𝐥 𝐑𝐮𝐥𝐞𝐬 𝐨𝐟 𝐈𝐧𝐭𝐞𝐫𝐩𝐫𝐞𝐭𝐚𝐭𝐢𝐨𝐧 (𝐆𝐈𝐑):
If the headings are unclear, GIR provides a structured method. Rule 1 uses headings and chapter notes, while Rule 3 guides when multiple headings seem applicable.
🤔 𝐂𝐨𝐮𝐥𝐝𝐧’𝐭 𝐳𝐞𝐫𝐨 𝐨𝐧 𝐚 𝐜𝐥𝐚𝐬𝐬𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧? 𝐀𝐩𝐩𝐥𝐲 𝐭𝐡𝐞 𝐓𝐫𝐚𝐝𝐞 𝐏𝐚𝐫𝐥𝐚𝐧𝐜𝐞 𝐓𝐞𝐬𝐭:
How is your product viewed in the marketplace? Whether it's considered a raw material, or a finished product can influence its classification. Use market perception, brochures, or customer feedback as supporting evidence.
🧠 𝐂𝐡𝐚𝐥𝐥𝐞𝐧𝐠𝐞 𝐄𝐱𝐩𝐞𝐫𝐭 𝐎𝐩𝐢𝐧𝐢𝐨𝐧𝐬:
If customs rely on expert opinions that seem unclear, don't hesitate to question them. Getting an independent technical opinion can strengthen your case.
🌏 𝐋𝐞𝐯𝐞𝐫𝐚𝐠𝐞 𝐎𝐯𝐞𝐫𝐬𝐞𝐚𝐬 𝐒𝐮𝐩𝐩𝐥𝐢𝐞𝐫 𝐂𝐥𝐚𝐬𝐬𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧:
If your international supplier classifies the goods under a specific heading, use this as additional evidence. While useful, remember that it’s not the final word on your case.
🛡️ 𝐀𝐝𝐝𝐫𝐞𝐬𝐬 𝐄𝐦𝐩𝐥𝐨𝐲𝐞𝐞 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭𝐬:
Ensure that any statements made by employees, which customs might use against you, are properly addressed. Rectifying or retracting incorrect statements can be pivotal.
💼𝐑𝐞𝐬𝐩𝐨𝐧𝐝𝐢𝐧𝐠 𝐭𝐨 𝐂𝐮𝐬𝐭𝐨𝐦𝐬 𝐀𝐥𝐥𝐞𝐠𝐚𝐭𝐢𝐨𝐧𝐬:
Prepare a comprehensive response that uses GIR, chapter notes, and 𝐞𝐬𝐩𝐞𝐜𝐢𝐚𝐥𝐥𝐲 𝐭𝐡𝐞 𝐫𝐞𝐥𝐞𝐯𝐚𝐧𝐭 𝐞𝐱𝐜𝐥𝐮𝐬𝐢𝐨𝐧𝐬 to support your argument.
As a last resort, reference can be made to the Harmonized System (HS) explanatory notes issued by the World Customs Organization, to zero-on classification.
💡𝐇𝐚𝐯𝐞 𝐚 𝐜𝐥𝐚𝐬𝐬𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐝𝐢𝐬𝐩𝐮𝐭𝐞 𝐬𝐮𝐜𝐜𝐞𝐬𝐬 𝐬𝐭𝐨𝐫𝐲? 𝐒𝐡𝐚𝐫𝐞 𝐲𝐨𝐮𝐫 𝐬𝐭𝐫𝐚𝐭𝐞𝐠𝐢𝐞𝐬 𝐢𝐧 𝐭𝐡𝐞 𝐜𝐨𝐦𝐦𝐞𝐧𝐭𝐬!
Navigating a GST/Customs Classification Dispute
Unnathi Partners Private Ltd
Master GST/Customs Disputes: Understand Goods, Review Tariffs, Apply GIR, Use Evidence, Seek Advice, Prepare Responses. In GST/Customs classification disputes, a structured approach is crucial for success. Key steps include understanding the technical details of goods, carefully reviewing tariff headings, and applying the General Interpretative Rules (GIR) when necessary. Consider market perception and gather supporting evidence like brochures or customer feedback. Question unclear expert opinions and seek independent technical advice if needed. Use international supplier classifications as additional evidence, but remember they are not definitive. Address any incorrect statements made by employees and prepare a comprehensive response using GIR and chapter notes. As a last resort, refer to the Harmonized System explanatory notes for classification guidance. (AI Summary)