Seychelles
Customs Management Act, 2011
Customs Management (Tariff and Classification of Goods) Regulations, 2013
Statutory Instrument 8 of 2013
- Commenced on 1 February 2013
- [This is the version of this document at 8 November 2017.]
1. Citation
These regulations may be cited as the Customs Management (Tariff and Classification of Goods) Regulations, 2013.Part I – General rules for the interpretation of the harmonized system
Classification of goods in the Nomenclature shall be governed by the following principles—1.
The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.2.
3.
When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows—4.
Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.5.
In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein—6.
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.Part II – Explanatory note
For the purpose of Part III—Part III
[Note: Part III of the Customs Management (Tariff and Classification of Goods) Regulations, 2013 is in force but is not reproduced in this document because of its length. Readers can obtain a complete hard copy of S.I. 6 of 2014, the most recent complete replacement of Part III, from the Department of Legal Affairs. Subsequent S.I.s which amend Part III are freely accessible online at https://www.seylii.org.]History of this document
01 February 2013
Commences.