Mauritius Considers "Intended Use" to Determine HS Code Classification

The Mauritian Assessment Review Committee (the ARC) recently determined that a second-hand catamaran imported by a Mauritian company (the Applicant) was correctly reclassified from Harmonized System (HS) Code 8901.1000 (Cruise, ships, excursion boats, cargo ships, barges and similar vessels) to HS C...

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Bibliographic Details
Published in:Journal of International Taxation 2019-10, Vol.30 (10), p.23-24
Main Authors: Keirby-Smith, Brigitte, Olaogun, Dele A, Owodally, Ryaad
Format: Article
Language:English
Subjects:
Boating industry
Classification
Conventions
International taxation
Tariffs
Value added
VAT
Online Access:Get full text
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Summary:The Mauritian Assessment Review Committee (the ARC) recently determined that a second-hand catamaran imported by a Mauritian company (the Applicant) was correctly reclassified from Harmonized System (HS) Code 8901.1000 (Cruise, ships, excursion boats, cargo ships, barges and similar vessels) to HS Code 8903.9100 (Yachts and other vessels) by the Post Clearance (PCA) Unit of the Customs Department, of the Mauritius Revenue Authority (the Respondent). The basis of the decision was that, as interpreted by the relevant Explanatory Notes (EN) of the Harmonized Commodity Description and Coding System (the Harmonized System), its General Rules for Interpretation (GIRs) and the application of the GIRs in Lising & Co Ltd (2012) SCJ 478, the characteristics, properties and intended use inherent to the catamaran was "a yacht or vessel for pleasure and sports" and consequently, it should be classified under HS Code 8903.9100. Pursuant to the Customs Act, the Customs Tariff Act (CTA) and the Customs Tariff (Classification of Goods) Regulations 1988, the classification of any goods for the purpose of the CTA is determined in accordance with the Convention and any related publications by the World Customs Organisation (WCO).
ISSN:1049-6378