https://www.taxtmi.com/article/detailed?id=15580 Tariff classification under the Harmonized System faces disputes from technological change, ambiguous headings, and divergent interpretations across ports, causing inconsistency and potential WTO non compliance. Customs valuation follows the WTO preference for transaction value but is complicated by under invoicing concerns, related party transactions, use of valuation databases, and limited comparable data. Remedies proposed include technical training, wider use of advance rulings, improved data and risk systems, and stakeholder collaboration to harmonise practice and protect both revenue and trade facilitation. en-us Wed, 10 Dec 2025 08:43:28 +0530 Wed, 10 Dec 2025 08:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15580 Tariff classification under the Harmonized System faces disputes from technological change, ambiguous headings, and divergent interpretations across ports, causing inconsistency and potential WTO non compliance. Customs valuation follows the WTO preference for transaction value but is complicated by under invoicing concerns, related party transactions, use of valuation databases, and limited comparable data. Remedies proposed include technical training, wider use of advance rulings, improved data and risk systems, and stakeholder collaboration to harmonise practice and protect both revenue and trade facilitation. Articles Customs - Import - Export - SEZ Wed, 10 Dec 2025 08:43:28 +0530 https://www.taxtmi.com/article/detailed?id=15580