Video | Agriculture | Confidence | Economy | Energy | Employment | Finance | Media | Property | RBNZ | Science | SOEs | Tax | Technology | Telecoms | Tourism | Transport | Search

 

Court of Appeal on Tariff Classification

Court of Appeal on Tariff Classification

Import News from the Importers Institute 27 December 2001 - Court of Appeal on Tariff Classification

Customs took a tariff classification dispute to the Court of Appeal and won. The Court confirmed the way in which some basic rules of classification are applied.

Rakaia Engineering imported unassembled grain storage bins and silos from Canada. The issue was whether they are classified as "agricultural machinery" in heading 8436 or "prefabricated buildings" in heading 9406. The Customs Appeal Authority ruled that they were agricultural machinery. That ruling was later confirmed, on appeal, by Doogue J in the High Court. The Court of Appeal has now overturned that decision and classified the goods as "prefabricated buildings," as contended by Customs.

Doogue J committed a cardinal sin of classification, known in the trade as "reading down the page." There is a statistical code within the classification for agricultural machinery that reads "Grain storage bins and silos." The Judge was obviously swayed by this and went on to rely on a rarely-used interpretative rule (number 4) which enables the classification of goods in a heading appropriate to other goods to which they are most akin.

The Court of Appeal considered that this approach amounted to an error of law. General Interpretative Rule number 1 says that goods must be classified first by reference to the headings, and not by reference to any lower level statistical codes. The Court relied on a decision issued by the Customs Cooperation Council (now called the World Customs Organization) in 1962. It also took regard of the French text of the international agreement, when considering the meaning of the words "prefabricated buildings" (constructions prefabriquées)

Importers Institute members can download this judgment from www.silva.co.nz/cases.

© Scoop Media

 
 
 
Business Headlines | Sci-Tech Headlines

 


Stats NZ: Quarterly Inflation Rising Steadily Across The Board

Higher prices for transport and food have driven up inflation for the all households group in the June 2021 quarter, Stats NZ said today. The ‘all households group’ represents all private New Zealand-resident households... More>>


Stats NZ: Primary Products Push Exports To A New High

New Zealand exports reached a new high in June 2021, off the back of record export values for logs and beef, Stats NZ said today. In June 2021, the value of all goods exports rose... More>>



Energy: New Zealand Could Be World’s First Large-scale Producer Of Green Hydrogen

Contact Energy and Meridian Energy are seeking registrations of interest to develop the world’s largest green hydrogen plant. The plant has the potential to earn hundreds of millions in export revenue and help decarbonise economies both here and overseas... More>>




Statistics: Household Saving Falls In The March 2021 Quarter

Saving by New Zealanders in the March 2021 quarter fell to its lowest level in two years after rising sharply in 2020, Stats NZ said today. Increases in household spending outpaced income growth, leading to a decline in household saving from the elevated levels that prevailed throughout 2020... More>>

ALSO: