- HS Classification Opinions
- 170 Views
HS Code Classification of a Math Tool Set US Customs>Tax Consultant Kenya
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes CLA-2-90:OT:RR:NC:N1:105 Mr. Joseph J. Kenny Trade Compliance Analyst Geodis USA Inc. One CVS Drive Woonsocket, RI […]
- HS Classification Opinions
- 151 Views
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. […]
- Tax Appeals Tribunal Decisions
- 546 Views
KRA Vs Car Importers Association of Kenya Current Retail Selling Price for Imported Cars>Customs Tax Consultant Kenya
The Petitioner states that being a stake holder in the car importation industry, representing seventy-three (73) car importers, the Petitioner ought to have been given a chance to participate in the process in which the “new” CRSP values were determined. The Petitioner avers that the reason why the CRSP was introduced by the law was […]
- Clients Work 2022-Case Studies, Customs Valuation, HS Classification Opinions, Tax Advisory
- 301 Views
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
- HS Classification Opinions
- 138 Views
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 […]
- Clients Work 2022-Case Studies, Customs Valuation
- 190 Views
Notice of Objection KRA Revaluation Kitchen Cabinets>Tax Consultant Kenya
Similar goods means goods which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods […]
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 Decisions
- 232 Views
Tax Appeals Tribunal Decision HS Classification Chapter 21>Customs Tax Consultant Kenya
In its response dated 7thFebruary 2020, the Respondent issued a tariff ruling (‘Tariff Ruling”) that the Apple Concentrate is classifiable under HS Code 2206.00.90. Dissatisfied with the Tariff Ruling, the Appellant lodged an Objection vide a letter dated 5thMarch, 2020. The Appellant averred that the Apple Concentrate ought to be classified under Chapter 21, specifically […]
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 […]
