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 […]
HS Code Classification of a Robot>Customs Tax Consultant Kenya
CLA-2 OT:RR:CTF:EMAIN HQ H301814 NVF Customs and Border Protection Port of Chicago 5600 Pearl Street Rosemont, IL 60018 Attn: Mr. Osbaldo Cruz, Supervisory Import Specialist RE: Request for Internal Advice on Tariff Classification of the SoftBank PEPPER Robot Dear Port Director: This is in response to a request for internal advice concerning the proper classification […]
HS Code Classification of Automobile Communication Modules>Tax Consultant Kenya
CLA-2-85:OT:RR:NC:1:110 Mr. Steven B. Zisser Zisser Customs Law Group 9355 Airway Road, Suite 1 San Diego, CA 92154 RE: The tariff classification of remote starting modules from Canada. Dear Mr. Zisser: In your letter dated April 9, 2012, you requested a tariff classification ruling on behalf of your client, DEI Holdings, Inc. (Directed Electronics). The […]
HS Code Classification of night vision driving glasses>Customs Tax Consultant Kenya
CLA-2-90:S:N:N3:114 897179 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of night vision driving glasses from Taiwan Dear Mr. Coe: In your letter dated April 18, 1994 you requested a tariff classification ruling. The night vision driving glasses have lenses with a yellow tint which helps […]
HS Code Classification of mobile communications stations>Customs Tax Consultant Kenya
CLA-2-85:RR:E:NC:N1:109 Ms. Armida Ortiz SAIC 12251 Iavelli Way Poway, CA 92064 RE: The tariff classification of two mobile communications stations Dear Ms. Ortiz: In your letter dated May 4, 2007, you requested a tariff classification ruling. Your submission requested the classification of two mobile communication stations. Each mobile communication station consists of a satellite communication […]
HS Code Classification of the Cosmetic Automatic Dispenser>Customs Tax Consultant Kenya
CLA-2-84:OT:RR:NC:N1:105 Rosemary Avondet Harmonized Customs Brokers Inc. 221 Sheridan Boulevard Inwood, NY 11096 RE: The tariff classification of the Cosmetic Automatic Dispenser from China Dear Ms. Avondet: In your letter dated August 19, 2020, on behalf of your client, Meiyume (Hong Kong) Limited, you requested a tariff classification ruling. The merchandise under consideration is described […]
