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    <title>Navigating a GST/Customs Classification Dispute</title>
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    <description>Begin tariff disputes by analysing the goods technically to select the correct customs tariff entry; if headings are unclear, apply the General Rules of Interpretation, using Rule 1 and Rule 3 as applicable. Use the Trade Parlance Test and supplier classifications as supporting evidence. Challenge unclear expert opinions, obtain independent technical advice, address employee statements, and respond to customs allegations with arguments based on GIR, chapter notes and relevant exclusions; consult Harmonized System explanatory notes as a last resort.</description>
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