HS Classification of Gloves US Customs>Customs Tax Consultant Kenya
The back side also features reinforcement patches of non-woven fabric on three fingers. The essential character of the glove is imparted by the palm side non-woven fabric. The applicable subheading for style KG01Z23 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: CLA-2-62:OT:RR:NC:N3:354 Mr. Juan Ramos Kolossus Workwear Corp. […]
Sample Work Done in 2022>Tax Consultant Kenya
We are writing to request for an advance ruling for Steel Storage Racking System and Accessories or Complete Racking System Made of Steel, as supported by Section 248(A) of the EACCMA quoted below for ease of reference. We propose classification under Heading 7308.90 of the Common External Tariff(CET) Compilation of Notices of Objection to KRA
EAC PROVISIONAL SCHEDULE OF TARIFF CONCESSIONS FOR THE AFRICAN CONTINENTAL FREE TRADE AREA (AfCFTA):>Customs Tax Consultant Kenya
LEGAL NOTICE IN EXERCISE of the powers conferred upon the Council of Ministers by Section 112 (1) (b) of the East African Community Customs Management Act, 2004, the Council of Ministers has approved preferential tariff treatment on originating goods imported from State Parties of the African Continental Free Trade Area (AfCFTA) African Continental Free Trade […]
Tax Appeals Tribunal Decision HS Classification Chapter 30>Customs Tax Consultant Kenya
The respondent required the applicant to pay a sum of KShs. 127,795,427/= in respect of the said pharmaceutical products which the respondent alleges the applicant had misclassified in its- import documentation. According to the respondent, the pharmaceutical products in question were food supplements and not medicines and therefore they ought to have been classified under […]
Tax Appeals Tribunal Decision HS Classification Chapter 39>Tax Consultant Kenya
The Respondent undertook a Post Clearance Audit (“PCA”) on the Appellant’s imports for the period 2016-2021. As a result of this exercise, the Respondent concluded that the Appellant’s product, Esprene SPO Vo141, had been misclassified and proceeded to re-classify it under HS Code 3811.29.00 instead of 3901.90.00. JUDGMENT BACKGROUND The Appellant is a private company […]
Tax Appeals Tribunal Decision HS Classification Chapter 84>Tax Consultant Kenya
The Respondent conducted a post clearance audit on the Appellant’s consignments for the year 2016. The items imported were solar water heaters. Following the audit, the Respondent issued a demand notice of Kshs 10,207,370.00 on 25thNovember 2021 relating to additional import duty, excise duty and VAT. The Appellant being greatly aggrieved with the assessment objected […]
Tax Appeals Tribunal Decision HS Classification Chapter 84>Customs Tax Consultant Kenya
During the process of customs clearance, the Respondent disputed the Appellant’s classification of the haemodialysers and upon review, determined that the applicable tariff classification was 8421.29.00 attracting import duty at the rate of 10% and VAT at the rate of 14%. JUDGEMENT BACKGROUND The Appellant herein is a limited liability company incorporated in the […]
Tax Appeals Tribunal Decision HS Classification Chapter 76>Tax Consultant Kenya
On or about the 16thJune, 2020 the Respondent sent a demand notice to the Appellant for the amount of Kshs. 54,097,685.00 being alleged tax due for underpayment of duty on imported raw materials. JUDGEMENT BACKGROUND The Appellant is a private company limited by shares and is duly incorporated under the Companies Act, 2015 within […]
HS Classification of a Bluetooth Headset US Customs>Customs Tax Consultant Kenya
CLA-2-85:RR:E:NC:N1:109 Mr. Steve Bonar Global Customs Compliance Manager Plantronics Inc. 345 Encinal Street Santa Cruz, CA 95060 RE: The tariff classification of a Discovery 655 Bluetooth headset from China Dear Mr. Bonar: In your letter dated June 1, 2007 you requested a tariff classification ruling. The merchandise subject to this ruling is a Discovery 655 […]
HS Code Classification of a Web Camera US Customs>Tax Consultant Kenya
CLA-2-85: RR: NC: 1:108 K87039 Mr. Brian Cochran Logitech 6505 Kaiser Drive Fremont, CA 94555-3615 RE: The tariff classification of a web camera from China. Dear Mr. Cochran: In your letter dated June 9, 2004 you requested a tariff classification ruling. The item in question is denoted as a color web camera. The camera integrates […]
