Tariff commodity classifier : tariff classification made easy /
Ruth A. Polo.
- 68 leaves : color illustrations
Public Management Development Program
Tariff classification is the act or process of assigning the appropriate Harmonized System (HS) code on traded goods primarily to determine the appropriate duties and taxes due to the government. It is a specialized task that requires technical knowledge about the commodities and expertise in the HS nomenclature, its instruments and tools, and the rules of classification. One of the core functions of the Tariff Commission (TC) is the issuance of rulings and opinions on tariff classification function of the Commission. Specifically, it aims to provide importers, traders and other stakeholders of the Commission with an online tariff classification tool that can be accessed anytime, anywhere, at no cost, by simply connecting to the internet. The full ReP implementation consists of four phases. Phase 1 and 2 covered the delivery of the prototype of the Tariff Commodity Classifier and the Draft User Guide. The database for this reference tool was sourced from the 2012 ASEAN Harmonized Tariff Nomenclature (AHTN) Alphabetical Index, list of commonly traded goods in the country, selected Tariff Commodity Classification Rulings issued by the TC using AHTN 2012, and selected classification decisions and opinions by the World Customs Organization's (WCO) HS Committee. Phase 3 and 4 involve the development of the final online system, its posting to the TC's website and linking to the Philippine Tariff Finder. The linking of the two systems seeks to provide users complete information on tariff classification of a product and its corresponding Philippine Most Favoured Nation (MFN) and/or preferential rate under the various free trade agreements (FTAs).