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The preliminary provisions, additional section or chapter notes and footnotes relating to CN sub-headings The CN uses an eight-digit numerical system to identify a product, the first six digits of which are those of the Harmonised System, while the t
The preliminary provisions, additional section or chapter notes and footnotes relating to CN sub-headings.
[4] The CN uses an eight-digit numerical system to identify a product, the first six digits of which are those of the Harmonised System, while the two following digits identify the CN sub-headings, of which there are about ten thousand. Where there is no Community sub-heading, these two digits are “00”. There may also be ninth and tenth digits, which identify further Community sub-headings, of which there are about eighteen thousand. For present purposes, it will only be necessary to refer to the first four digits of this numerical system.
[5] In addition to the Harmonised System Explanatory Notes or HSENs, the European Commission issues “Combined Nomenclature Explanatory Notes” or “CNENs”.
Strictly speaking, therefore, TARIC Codes probably refer to the CN elements of the numerical designator (i.e. digits seven to ten) and not the Harmonised System numerical designators (i.e. digits one to six). We will continue to use our (wide) definition of TARIC Codes so as to refer to the entire number, because what matters is not the term used, but the fact the ten digits (there is an eleventh digit, which does not matter for these purposes) become increasingly specific in terms of the product being described. Thus, the first pair of digits (“1.2.”) identify the relevant Chapter in the Harmonised System, the second pair of digits (“3.4.”) identify the position in that Chapter, the third pair of digits (“5.6.”) identify the sub-heading in the Harmonised System, after which the remaining digits derive from the EU’s CN system (“7.8.9.10.”).
- Heading
- INTRODUCTION
- We refer to these collectively as the “charges”
- No agreed statement of facts
- The facts as found by the FTT
- Additional facts and the structure of the FTT’s Decision
- The European Community is a contracting party to the International Convention on the Harmonised Commodity Description and Coding System (the “Harmonised System”). The Convention requires that the tari
- The preliminary provisions, additional section or chapter notes and footnotes relating to CN sub-headings The CN uses an eight-digit numerical system to identify a product, the first six digits of which are those of the Harmonised System, while the t
- Rules of origin
- The anti-dumping and anti-circumvention rules
- Submissions, analysis and determination of the interpretation issue Introductory
- The Solar Module Code was the correct TARIC Code: Canadian Solar’s submission
- The Alternative Solar Module Code was the correct TARIC Code: HMRC’s positive case
- The correct TARIC Code was Code 8541 40 90 73 (solar cells consigned from Taiwan): the FTT’s conclusion
- Conclusions