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Applications For Customs Classification Determinations (commonly referred to as TDN’s)

Why apply for a Tariff Determination?

Tariff classification is often ambiguous and in many instances there are two or more competing tariff headings to consider. It is frequently subjective and open to interpretation. There are certain procedures in place to assist with arriving at a decision. Even so, there are still often occasions where there are more than one “correct” outcome. As a result there are many instances where an importer and Customs disagree on the classification of their goods.

A Tariff Determination is a legal and binding decision, issued in writting by the Commissioner. Its purpose is to classify the specified goods under a particular tariff heading. This will in turn decide the rate of duty applicable on imported goods.

When drawing up your motivation for a tariff determination it is of utmost importance to firstly, thoroughly research and understand the product. Secondly, to be extremely experienced and well versed in the methods of classification. Failure to properly motivate your case will be the difference between a favourable or a negative outcome.

Correct tariff classification can be of vital importance to your business. You need to be confident that the “playing fields are level” and that you are paying the same duty as your competitors on competing products. 

A Tariff Determination achieves this by ensuring that goods are classified uniformly throughout the industry. However, unfortunately there are instances where the Commissioner rules similar products under conflicting tariff headings.

Our expertise and experience allows us to:

  • thoroughly research the product/s in question and prepare the motivation and apply for official Tariff Classification Determinations on imported products. This gives clients the legal certainty with regards to the tariff classification of their goods.
  • compile and apply for official Tariff Classification Determinations on products you intend importing. This gives clients the peace of mind knowing that the classification and relevant duties are correct on products which they intend importing. It avoids any nasty surprises down the line if Customs seek to classify the client’s goods elsewhere and demand more duty. It also allows importers to cost the duty into their products with certainty.