Customs and Tariff Classification

What the resources cover

The page is mostly mind maps, and they follow the customs process from the goods to the declaration. Some deal with classification: the Harmonized System, the general rules of interpretation, and a step-by-step mind map on the merceologico process, which starts with identifying your goods and reading the section and chapter notes. Others work through individual tariff chapters, such as the notes on raw hides, skins and leather, and the notes on other made up textile articles.

A second group covers valuation and origin: Customs valuation methods, Criteria of Origin, Complementary Criteria of Origin and a map on the methods of assessment under the customs law. A third group covers procedures and roles: declarants, customs definitions, import customs procedures, and Decree Number 390 of 2016 on the customs declaration. A few flowcharts, including Import and Export Process, show the steps visually.

Where to start

Begin with the Harmonized System mind map to see how a code is built, then read the merceologico process map for the order of steps. Next, open the general rules of interpretation flashcards. After that, move to valuation: Customs valuation methods first, then the map on the taxable base.

1. Harmonized System and the classification process.
2. General rules of interpretation.
3. Valuation and origin maps.
4. Procedures, declarants and clearance.

Using quizzes and maps together

Read a map, then test yourself. The HTS quiz asks about the Explanatory Notes and other sources used for tariff schedules. HTS practice questions goes further, with questions on subheadings, duty rates and who administers the HS. Wrong answers show you which map to reopen. Customs Districts and General Questions are shorter checks on the wider system.

If you are working toward a customs brokerage role, the flashcard deck for the brokerage designation and the quiz National Brokerage: Unit 5 are worth a look. Some resources include Spanish-language terms or mixed wording, so read a map's text carefully before relying on it.

Where this unit fits

This unit sits in the Trade Operations and Logistics strand of International trade. It focuses on how goods are described, valued and cleared. Pick one map, take a quiz, and see what you can add with a map or deck of your own.