Description
This book, titled “Hornbook on Customs Tariff Classification,” which comes in two volumes that provides a comprehensive resource on customs tariff classification. Volume I outlines the basic concepts, principles, and current regulations governing tariff classifications and aims to guide international traders and economic operators on the correct tariff classification of mostly or generally traded commodities in accordance with GRIs of the HS. Since the Philippine’s tariff system is patterned practically under the U.S. tariff system, this resource offers some of the most important cases on customs tariff classification decided by the U.S. Supreme Court, U.S. Customs and Court of Appeals, U.S. Customs, and our very own Philippine Supreme Court and Court of Tax Appeals. Volume II provides a collection of advance tariff classification and dispute settlement rulings issued by the Philippines’ Tariff Commission, and Bureau of Customs, and the Court of Justice of the European Union (ECJ) on certain cases. The important and precedential value of these court decisions and administrative cases gives us a lot of useful tariff classification information and guidance on how to classify imported goods that can be used in many similar local cases.
