Customs Classification of Goods Under the Harmonized Coding System

24 Feb, 2021, Webinar Classroom Training

IPA Training is Registered with

Learn from the Best

P. Nadaraja was formerly with the Royal Malaysia Customs (1981-1997) as a Senior Officer of Customs having served in various units and his key areas of focus includes customs administration, import and export procedures, classification, valuation, licensing and compliance matters. He possess an in-depth knowledge of various customs legislations including Customs Act, Sales Tax Act, Service Tax Act, Excise Act, GST Act and other subsidiary legislations. He has vast experience in Customs matters and has been a guest lecturer at the Royal Malaysia Customs Academy in Malacca on various occasions to deliver lectures on various aspects of Customs laws and procedures.

 

In 1997 he left the Customs Department on optional retirement for private practice as an Advocate and Solicitor.

 

He is now involved in legal practice and at the same a time is actively involved in conducting seminars and workshops on customs matters. He has also conducted in house training for various companies including statutory bodies and has advised and consulted upon by companies on issues such as customs and sales tax valuation, classification, service tax matters, drawback, refunds, exemptions and others. He was officially appointed by the Customs Department to conduct Basic Customs Course for forwarding agents during the year 2005 – 2007.

 

He is also an Associate of the Malaysia Institute of Chartered Secretaries and Administrators and an Associate Member of Chartered Tax Institute of Malaysia (ACTIM) and is currently involved in customs litigation and rendering of consultancy services on Customs matters.

Venue Details

Webinar Classroom Training

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

OBJECTIVES

Classification entails classifying products into correct tariff codes to determine the duty liability.

 

Failure to classify product correctly will not only involve substantial duty liability to the business but will also attract customs audit and investigations and subsequent claims by the customs department.

 

A better understanding of how classification is done will avoid subsequent problems.

 

The course will provide an insight into how goods are classified based on the General Interpretative Rules of Classification.

 

Participants will be able to understand the structure of Harmonized System and how Classification of Goods is done and what avenues are available if businesses are aggrieved by the decision of the Director General on classification.

COURSE LEARNING OUTCOMES (CLO)
  1. Comprehend the nature concepts and regulations in respect of classification.
  2. Classify the rules of classification and gain an insight into how goods are classified and provide an avenue for participants to clarify doubts.
  3. Identify participants as to the procedures in obtaining advanced ruling on classification to determine duty liability
  4. Comply and reviewing process in the event any person is aggrieved by the decision of DG on classification.
  5. Knowing the difference between HS Code and AHTN Code.
WHO SHOULD ATTEND
This course is suitable for all Importers, Exporters, Manufacturers, Trading Houses, Forwarding Agents, Shipping Agents and Tax Professionals.
METHODOLOGY
Interactive Lectures, Discussions and Q & A sessions.
COURSE OUTLINE
9:00

MODULE 1

  • Definitions of Nomenclature and Harmonized System
  • Aims of Harmonized System
  • Legislations related to Classification
10.45

MODULE 2

  • Harmonized System Coding (HS)
  • Methodology used in classification
  • Structure of Harmonized System
  • Arrangement of Harmonized System
  • Numerical Coding System
  • Principles of Tariff Classification
  • Six General Interpretative Rules (GIR) of Classification
 

MODULE 3

  • Understanding the Functions of the Notes to Section, Chapter and Subheading
  • Steps in classifying goods
  • Classification Procedures
1.00 Lunch
2.00

MODULE 4

  • Procedure for application for Classification / Customs Advance Rulings
  • Review/Appeal Procedures and Customs Appeal Tribunal
3.45

MODULE 5

  • Related Case Studies
  • Right of Importers & Exporters
  • Question & Answer Session
5.00 End of Course