초록 열기/닫기 버튼
Purpose – This research aims to define the criteria of classification of HS Codes 9032.81 and 9032.89. Furthermore, this research suggests a way for taxpayers to classify goods of HS Code 9032 into 9032.81 and 9032.89 more easily by amending the Explanatory Notes for HS Code 9032. Design/Methodology/Approach – This research explores three possible theories interpreting the classification of HS Codes 9032.81 and 9032.89, and tries to find the most suitable explanation via a thorough analysis of HS Explanatory Notes and Decisions of Customs. Findings – The results showed that the criteria of classification of HS Codes 9032.81 and 9032.89 can be identified, but some might disagree with it due to the explanatory notes' redundant concepts and ambiguity. Thus, the research concludes the explanatory notes should be amended to extinguish these problems. Research Implications – Although there are needless concepts of Type (I) and (II) of automatic regulating instruments in the HS explanatory notes, there were few improvement proposals on the issue. With this redundant concept and ambiguity on the classification criteria, a conflict between taxpayers and authorities was born. As long as HS explanatory notes are not amended, similar problem can continuously occur. This study gives some suggestions to improve HS explanatory notes.
