Customs Classification Of Goods under The Harmonized System Coding

21 Jul, 2025, CONCORDE HOTEL KUALA LUMPUR

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Mr. P. Nadaraja was formerly with the Royal Malaysia Customs 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.


Mr. Nadaraja possesses 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.


He left the Customs Department on optional retirement for private practice as an Advocate and Solicitor.
Mr. Nadaraja is now involved in legal practice and at the same 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 much upon by companies on
issues such as customs and sales tax valuation, classification, service tax matters, drawback, re¬funds,
exemptions and others. He was officially appointed by the Customs Department to conduct the Basic
Customs Course for forwarding agents.


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

CONCORDE HOTEL KUALA LUMPUR
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,
Phone : +603 2144 2200

https://kualalumpur.concorde hotelsresorts.com/

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 products correctly will not only involve increased duty liability but will also affect a company’s product costing. There is a possibility that wrong classification of goods might infringe into certain customs legislations and attract customs audit and investigations leading to substantial claims.

A better understanding of the Harmonized Coding System and how classification of goods is done based on the General Interpretative Rules (GIR Rules) will prevent potential problems in the future.

Participants will be able to understand the structure of the Harmonized System and what avenues are available if businesses are not agreeable with tariff codes decided by the officers of Royal Malaysian Customs Department (RMCD).

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding the nature concepts and regulations related to classification of goods.
  2. Learning the differences between HS Code and AHTN Code and its significance.
  3. Understanding the rules of classification and gaining an insight into how goods are normally classified to decide not only on duty liability but also whether the goods are subjected to anti-dumping duties and/or import licenses.
  4. Appealing and reviewing processes available to businesses in the event they are aggrieved by the decision of DG on classification.
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 CONTENT
9:00

Module 1: DEFINITIONS AND AIMS OF HARMONIZED SYSTEM

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

10.45

Module 2: HARMONIZED SYSTEM CODING

  • 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
12.00

Module 3: PRINCIPLES OF CLASSIFICATION OF GOODS

  • Functions of Section and Chapter Notes
  • Steps in Classification of Goods
  • Classification of Goods imported under consignment basis
  • Impact of Incorrect Classification

1:00 Lunch
2:00

Module 4: LEGISLATIONS RELATED TO CLASSIFICATION

  • Legislation related to Classification
    - Section 13, 13A, 13B and Section 22 Customs Act 1967
  • Application for Advance Customs Ruling on Classification
  • Disputes as to Classification and Rights
    of Importers & Exporters
3:45

Module 5: APPLICATION AND REVIEW PROCEDURES

  • Review & Appeal Procedures
  • Customs Appeal Tribunal
  • Case Studies
5:00 End of Course