Who decides the HS Code?
The importer/exporter should self-assess and declare the correct HS Code. When Customs are completing checks, the HS Code is in the first instance decided by the field customs house at the port of entry or exit. If disputed, the tariff classification division at the regional customs house may be consulted. If the parties still have disputes, the issue may be escalated to a so-called tariff classification ‘centre of excellence’. The ‘centres of excellence’ are organised as follows • Guangzhou: Chapters 1-71 (exclusive of Chapters 25, 26, 44-49) • Shanghai: Chapters 84-97 • Dalian: Chapters 25, 26, 44-46 • Tianjin: Chapters 47-49, 72-83 If the ‘centre of excellence’ cannot resolve the issue, the case may be passed to the General Administration of Customs (GAC).
