Customs Description (Classification) of Goods – Understanding TARIK
The Kosovo Customs Code provides the authority for the methods that must be applied in determining the description (classification) of imported and exported goods. [see Articles 24 and 25 of the Customs Code].
In summary, the Customs Code provides that:
- Import duties legally owed where a “customs debt” is incurred will be based on the goods nomenclature of TARIK, the Customs Tariff of Kosovo, the applicable laws of Kosovo and any agreement with another country or group of countries entered into by Kosovo which provides for the granting of preferential tariff treatment.
- Any other measure under the applicable laws of Kosovo applying to the importation or exportation of goods will, where appropriate, be applied according to the tariff classification of those goods within TARIK.
The Customs Tariff of Kosovo is based on the International Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS". The HS is a multipurpose international product nomenclature developed and administered by the World Customs Organization (WCO).
The HS comprises more than 5,000 commodity groups, each identified by an international six-digit subheading, arranged in a legal and logical structure and supported by well-defined rules to achieve uniform classification. The system is used by more than 200 countries and economies as a basis for their customs tariffs and for the collection of international trade statistics. Over 98 % of the merchandise in world trade is classified in terms of the HS.
The official interpretation of the HS is given in five volumes of Explanatory Notes published by the WCO, as part of a commodity database giving the HS classification of more than 200,000 commodities actually traded internationally.
Decisions concerning the interpretation and application of the Harmonized System, such as classification decisions and amendments to the Explanatory Notes or to the Compendium of Classification Opinions, become effective two months after the approval by the WCO’s HS Committee.