Study Guide
13. Identifying the goods
Identification is the process of describing goods so they can be classified correctly. It is the most important step in classification, and arguably the most difficult, because it is subjective and depends on the classifier's view of the goods.
In national tariff documents, arguments may often be influenced by the information that is set out in the rate of duty column.
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Note: Why identification matters If the goods are not correctly identified, the classifier cannot reach the correct classification answer. Everything in this Part depends on getting identification right. |