Planning Ideas

Classification

• Use of Binding Tariff Information (BTI) rulings
• Use of existing BTIs
• Consideration of previous Tribunal and European Court Rulings

Classifying goods correctly is now even more important due to anti-dumping duty being levied on more and more products, especially in the retail sector. We can provide a service to classify the goods to an appropriate level of detail, for example:

Within these methods there are numerous (often complicated) valuation techniques that can reduce your duty bill. These include:

• Intrastat level: Simple classification of goods to 8 digits to meet Intrastat reporting requirements.
• Declaration level: When starting from scratch on high volume classification exercises (we have carried out an exercise on a product file > 80,000 items) we can classify within product groups.
• Smart Classification: This is essentially thinking “outside the box” – for example an item described as a metal tool box and liable to customs duty may be re-classified as metal furniture in some circumstances and receive a NIL rate of duty. All “smart classification” cases will be done through BTIs.