https://www.taxtmi.com/forum/issue?id=111568 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. en-us Wed, 01 Mar 2017 15:07:51 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111568 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. Discussion-Forum Customs Wed, 01 Mar 2017 15:07:51 +0530 https://www.taxtmi.com/forum/issue?id=111568