TARM102

• The ASEAN Harmonized Tariff Nomenclature is patterned after? 

  CCCN - Customs Cooperation Council Nomenclature
• It is used to indicate full stop in the Heading text which means only those products mentioned are included and nothing more.

  Period
• If an imported commodity from Malaysia is not qualified to avail the ATIGA concessions of the Philippines, what comment should be indicated under the last column (ASEAN Member States Enjoying Concession) of the Tariff Structure of our Tariff Nomenclature?

  Except MY
• As a Customs Broker, you have seen in the last column of the AHTN the phrase “Except KH and TH”, the said phrase when interpreted properly means that_____.

  Imported goods coming from ASEAN Member States, other than Cambodia and Thailand are eligible for ATIGA rate.
• This part of the HS sets out the principles of classification for uniform application and interpretation of the Nomenclature.

  General Interpretative Rules
• The features of the GIR’s are the following except:

  The rules are applied in any order
• It is the process of determining a products unique code in the Tariff Nomenclature primarily for the purpose of getting its applicable duty rate.

  Classification
• What publication included in the AHTN Protocol was developed as a source of technical information on ASEAN goods?

  Supplementary Explanatory Notes
• Manila Paper Mills imported a paper making machine (84.39) together with its paper winder (84.41). These two machines are to be installed and interconnected with each other. The broker classified the shipment under HS 8439.20 citing note 33 to section XVI, considering that it is the paper machine that performs the principal function. Which of the following below did the broker applied?

  a.GIR'S 1 and 6

  b. GIR'S 3C and 6

  c. GIR'S 3B and 6

  d. GIR'S 3A and 6

  a.GIR'S 1 and 6
• Which of the following is not a valid classification criterion for purposes of extracting new subheadings (8-digit) in the AHTN?

  A.The subheading were created based on criteria which have been utilized by a majority of Member States.

  B. The extracted subheadings cover goods which have significant trade for one or more Member States.

  C. The subheadings were created without relying on end-use criterion.

  D. The subheadings were created for accurate national statistical purposes.

  D. The subheadings were created for accurate national statistical purposes.
• What should be reflected in the Classifications for defined commodity to avoid ambiguous criteria for classification?

  A.End-use criterion

  B. Single, Unique code

  C. Equal subheadings

  D. Commodity Classification

  B. Single, Unique code
• Which one among the following statement is INCORRECT?

  A.Contracting Parties in the HS Convention are allowed to have their own coding system beyond the 6-digit coding of the Harmonized System

  B. All ASEAN Member States have similar classification of a product up to the 8-digit AHTN coding

  C. All WCO members have similar product classification of a particular product up to the 6-digit HS coding.

  D. To maintain uniformity and harmonization in the classification of goods, Contracting Parties to the HS Convention are not allowed to go beyond the 6-digit HS Coding System.

  D.
• When the AHTN was adopted by the Philippines as a common tariff nomenclature among ASEAN Member States, what was the HS Amendment incorporated into said AHTN?

  A.2002 HS Amendments

  B. 2017 HS Amendments

  C. 2007 HS Amendments

  D. 2012 HS Amendments

  A.2002 HS Amendments
• Specially shaped textile carpets, identifiable for use in motor cars, which are to be classified not as accessories of motor cars in heading 87.08 but in heading 57.03, where they are more specifically described as carpets. What GIR was used in the classification of said carpets?

  A.GIR 3A

  B. GIR 3B

  C. GIR 2A

  D. GIR 2B

  A.GIR 3A
• Any difference between Member States concerning the interpretation or application of the AHTN Protocol shall, as far as possible, be settled amicably between the Member States. However, if a settlement cannot be reached, the dispute shall be submitted to which ASEAN Body for decision?

  A.ASEAN-Directors-General of Custom

  B. ASEAN Summit

  C. ASEAN Finance Minister Meeting

  D. ASEAN Experts Committee on Customs Matters

  A.ASEAN-Directors-General of Custom
• In the AHTN, under what chapter would you classify “Aluminum”?

  A.Chapter 72

  B. Chapter 76

  C. Chapter 80

  D. Chapter 78

  B. Chapter 76
• Which among the following have no legal bearing in the classification of imported goods at the Heading level?

  A.Note 1 Section 1

  B. Text of Subheading 9306.30.11

  C. Title of Sub Chapter 69

  D. Description of Heading 97.06

  C. Title of Sub Chapter 69
• What GIR was applied in the classification of live colts under heading 01.01. Heading 01.01 covers “Live horses, assess, mules and hennies”

  A.GIR 1 and 6

  B. GIR 2A

  C. GIR 1

  D. GIR 6

  C. GIR 1
• If the provision of GIR 3 were not applicable in the classification of the subject articles, what GIR should be considered in the classification?

  A.GIR 6

  B. GIR 4

  C. GIR 2A

  D. GIR 5

  B. GIR 4
• Entertainment package consisting of a video player (Hdg. 85.21), a set of sound system (Hdg. 85.18) and a 60 LED TV (Hdg. 87.08) put up a set for a retail sale. The TV is considered to be the component conferring the set's essential character. Under what HS heading will the subject entertainment package be classified?

  A.HS 85.21

  B. HS 85.18

  C. HS 87.08

  D. HS.21; HS 85.18 ; HS 87.18

  B. HS 85.18