Study Guide

13. Identifying the goods

13.1. Identify the goods independently of the Nomenclature

Manufacturers and exporters often provide an HS code on invoices or in sales contracts. Large multinationals like BMW or IKEA maintain in-house customs classification teams for this purpose. But these classifications are commercial opinions — they may not reflect the legal requirements of the importing country, even when the supplier is trying hard to be compliant.

For this reason, classifiers must identify the goods in their condition as imported and should not rely solely on invoice descriptions or supplier provided HS codes. Physical examination or sampling remains the most reliable basis for accurate classification.

Key steps

The first step of identifying the goods is a layman’s (or ordinary person’s) identification/assessment based on the characteristics which the goods themselves present.

In doing this, classifiers should look at the goods independently of the Nomenclature. To find out as much as possible about the goods they should ask questions such as:

Question	What it tells you
What are the goods?	The basic description and identity of the article.
What function do the goods perform?	What the goods do or what they are used for.
How do the goods perform their function?	The mechanism, process, or method of operation.
What are the goods made of?	Materials, which may point to 'materials' chapters.
Who sells, buys or uses the goods?	The market, end-user, or commercial context.

The goal is to identify the goods in their condition as imported. Descriptions of goods can vary widely, but that does not change what the goods actually are. The goods themselves must be identified.

Note: Always work from samples where you can

Classifiers should never rely solely on invoice descriptions. Always try to obtain a sample of the goods.