HS CODE 84798990

[SURYAKANT MITHBAVKAR]

We are manufacturing pharma machinery falls under Chater 84 (84223000 & 84229090)

One of the our Customer from SriLanka wants to bring down the machine under the HS Code 84798990 to avail tax concessions.

Please explain HS Code 84798990 falls under which category since it is not recorded in Central Excise Tariif.

Further, Can we change our Tariff Code as per requirement of customers.

[YAGAY and SUN]

This chapter tariff heading defines machines which do not fall under any other chapter. Further, under MFN category your customer in Srilanka can avail the benefit. On B/L you may mention his HS Code along with your. In shipping bill please mention your HS Code. This will sort out the issue permanently.

Please take mouse over an HS Code to get the product description
84798990 Sri Lanka (as of 22-02-2017 )
84798990	Asia-Pacific Trade Agreement Tariff	No Preference
84798990	Asia-Pacific Trade Agreement Rules Of Origin	Not Applicable *
84798990	Most Favoured Nation Tariff	0
84798990	South Asian Free Trade Area Tariff	No Preference
84798990	South Asian Free Trade Area Rules Of Origin	Not Applicable *
84798990	Free Trade Agreement Tariff	No Preference
84798990	Free Trade Agreement Rules Of Origin	Not Applicable *
84798990	SAARC Preferential Trading Arrangement Tariff	No Preference
84798990	SAARC Preferential Trading Arrangement Rules Of Origin	Not Applicable *

[Kishan Barai]

Agree with YAGAY AND SUN because S/B is Indian custom clearance docs & B/L is the requirement of party. If you disclose wrong code in S/B you could get on trouble by customs, more over you cant enjoy DBK & MEIS if wrong code mentioned in website. So in B/L you can disclose code required by party and mention your code in S/B will surely solve all your problem.

[Kishan Barai]

You can also visit indiantradeportal.in to get more description on your HS Code.

AI Summary

Tariff classification: use exporter tariff on shipping bill and buyer's HS code on bill of lading for concessions.
HS Code 84798990 is a residual classification; exporters must record their correct tariff on the Indian Shipping Bill while the buyer's HS code may be shown on the Bill of Lading to secure destination concessions. Mis-declaration on the Shipping Bill risks loss of export incentives and customs enforcement, so dual disclosure (buyer code on B/L, exporter code on S/B) is the advised compliance practice.