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EXERCISE Three Unit Two. Fichas de opinión en Calameo

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EXERCISE Three Unit Two. Fichas de opinión en Calameo

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This Calameo sheet talk about the chapter 15 of the section III of the Harmonized system where the main products are fats and oils.

This activity help us to understand how is imporstant the correct classification of a product, because we can find that some sections or chapters contains information of our merchandise, but its important to know that, depends of the composition or use, the classification may vary.

And in this case one chapter can include more than one merchandise.

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TASK ONE UNIT TWO CALAMEO AND PRACTICAL CASES

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TASK ONE UNIT TWO CALAMEO AND PRACTICAL CASES

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This activity is an analysis of the book: "Guía Práctica Merceología y Clasificación, Álvarez, S. (2022) where the goods that were included in sections 4 (Food industry products; beverages, alcoholic liquids and vinegar; tobacco and manufactured tobacco substitutes) and 6 (Products of the chemical or related industries) were mentioned.

It also explains how these products are classified in their respective chapter.

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Fact sheets provide detailed, standardized information about a particular product or item. In addition to facilitating the comparison and identification of the essential characteristics that influence the tariff classification.

The use of a technical sheet is useful for several reasons:

Information standardization

Clarity in description

Normative compliance

Help in decision making

Error reduction

Facilitates the classification process

For carrying out classification exercises this sheet is very useful

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Diferencias entre la TIGIE y LIGIE | La Importancia de Utilizarlas para la Clasificacion Arancelaria

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The TIGIE (Tarifa de Impuesto General de Importación y EXportación) is divided by: section, chapter, heading, subheading, tariff fraction and NICO; Where the section is the most general level and the NICO is the most specific, providing an identification number to each product.

The LIGIE is conformed by:

Sections: 22

Chapters: 97

Headings: 1,229

Subheadings: 5,394

Tariff fraction: 7,895

NICO: 11,149

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Refers to the "Catalog of Tariff Fractions and their Correlations with the Classification by Sections and Chapters of the LIGIE Tariff Rate"

COMPETENCES

The Council will be competent to issue an opinion regarding the tariff classification and the commercial identification number, by issuing technical opinions

Annex 6 helps companies comply with customs regulations and requirements by providing guidance for the correct classification of products.

It facilitates and regulates trade in goods between countries

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Example of technical data sheet with paper sculptures as a product

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Exercise/case carried out in class where the merchandise ("paper sculpture") was analyzed and afterwards a technical data sheet was made.

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The LIGIE has 2 articles:

1. The first article defines the Rate or tax of said Law (better known as TIGIE).

2. The second article establishes the General and Complementary Rules to interpret it.

10 Complementary Rules, that clarify points regarding tariff classification and provide certain benefits.

6 General Rules. The classification of merchandise is governed under them.