This document provides information about the Harmonized Commodity Description and Coding System (Harmonized System or HS) and the ASEAN Harmonized Tariff Nomenclature (AHTN). It discusses the origin and development of the HS, its composition and uses. It also explains what the AHTN is, its relationship to the HS, and its advantages. Finally, it outlines the General Interpretative Rules that provide principles for classification under the HS nomenclature.
The document provides an overview of the ASEAN Harmonised Tariff Nomenclature (AHTN), including its structure, uses, advantages, implementation process, obligations of member states, amendment procedures, and institutional arrangements for oversight. The AHTN is an 8-digit commodity classification system agreed upon by ASEAN member countries based on the Harmonized System, with the 7th and 8th digits assigned to ASEAN subheadings. It aims to establish uniformity in tariff classification within ASEAN to facilitate regional trade.
This document provides an overview of tariff classification in the Philippines. It explains that all imported products are classified using the Tariff and Customs Code of the Philippines (TCCP), which is based on the ASEAN Harmonized Tariff Nomenclature (AHTN) and the Harmonized System (HS). The document guides the reader through the classification process, including reviewing the table of contents, relevant section and chapter notes, tariff headings and subheadings. It also summarizes the 6 general rules of interpretation that are applied to determine the appropriate classification.
The applicable import duty rate is the 0% NT rate of the Philippines since it is lower than Korea's 9% ST rate. Based on the reciprocity rule, the NT rate of the importing country (Philippines) or the ST rate of the exporting country (Korea), whichever is higher, shall apply. However, the applied import duty should not exceed the MFN rate of the importing country (Philippines). Since the 0% NT rate of the Philippines is lower than both Korea's 9% ST rate and the Philippines' 10% MFN rate, the 0% NT rate shall be applied.
This document provides an overview of the history and functions of the Tariff Commission of the Philippines. Some key points:
- The Tariff Commission was created in 1953 and was originally under the Office of the President. It has undergone several organizational changes over time and now consists of a Chairman and two Commissioners.
- The Commission's main roles are to advise the government on tariff and trade matters, conduct investigations into trade remedy cases, and classify imported goods under the Harmonized System.
- It investigates anti-dumping and countervailing cases and can impose duties. It also reviews requests for tariff modifications and changes to trade concessions.
- The Commission issues binding commodity classification rulings and provides
The Harmonized System (HS) is an internationally standardized system for classifying traded products that came into effect in 1988. It is organized into 21 sections and 96 chapters with up to 8 digits assigned for tariff levels and 2 additional digits for statistical reporting. Over 200 countries follow the HS system to classify over 98% of international merchandise trade. The HS coding structure and Indian customs duties for some products are provided as examples. It is used for purposes such as customs tariffs, trade statistics, rules of origin, and monitoring of controlled goods.
The document provides an overview of the ASEAN Harmonised Tariff Nomenclature (AHTN), including its structure, uses, advantages, implementation process, obligations of member states, amendment procedures, and institutional arrangements for oversight. The AHTN is an 8-digit commodity classification system agreed upon by ASEAN member countries based on the Harmonized System, with the 7th and 8th digits assigned to ASEAN subheadings. It aims to establish uniformity in tariff classification within ASEAN to facilitate regional trade.
This document provides an overview of tariff classification in the Philippines. It explains that all imported products are classified using the Tariff and Customs Code of the Philippines (TCCP), which is based on the ASEAN Harmonized Tariff Nomenclature (AHTN) and the Harmonized System (HS). The document guides the reader through the classification process, including reviewing the table of contents, relevant section and chapter notes, tariff headings and subheadings. It also summarizes the 6 general rules of interpretation that are applied to determine the appropriate classification.
The applicable import duty rate is the 0% NT rate of the Philippines since it is lower than Korea's 9% ST rate. Based on the reciprocity rule, the NT rate of the importing country (Philippines) or the ST rate of the exporting country (Korea), whichever is higher, shall apply. However, the applied import duty should not exceed the MFN rate of the importing country (Philippines). Since the 0% NT rate of the Philippines is lower than both Korea's 9% ST rate and the Philippines' 10% MFN rate, the 0% NT rate shall be applied.
This document provides an overview of the history and functions of the Tariff Commission of the Philippines. Some key points:
- The Tariff Commission was created in 1953 and was originally under the Office of the President. It has undergone several organizational changes over time and now consists of a Chairman and two Commissioners.
- The Commission's main roles are to advise the government on tariff and trade matters, conduct investigations into trade remedy cases, and classify imported goods under the Harmonized System.
- It investigates anti-dumping and countervailing cases and can impose duties. It also reviews requests for tariff modifications and changes to trade concessions.
- The Commission issues binding commodity classification rulings and provides
The Harmonized System (HS) is an internationally standardized system for classifying traded products that came into effect in 1988. It is organized into 21 sections and 96 chapters with up to 8 digits assigned for tariff levels and 2 additional digits for statistical reporting. Over 200 countries follow the HS system to classify over 98% of international merchandise trade. The HS coding structure and Indian customs duties for some products are provided as examples. It is used for purposes such as customs tariffs, trade statistics, rules of origin, and monitoring of controlled goods.
The document discusses consumer protection laws and policies. It defines key terms like consumer and consumer protection. The objectives of consumer protection laws are to protect consumers' health, safety, rights and interests from unfair business practices. These laws regulate food, drugs, cosmetics and other consumer products to ensure they meet quality, safety and labeling standards. Government agencies implement and enforce these consumer protection laws.
The document provides information on Incoterms 2010 rules for international commercial terms. It includes definitions and obligations for 14 Incoterms rules for sea and inland waterway transport as well as multimodal transport. The rules are grouped into four categories: rules for any mode or modes of transport, sea and inland waterway transport, air and multimodal transport, and small packages and parcel post. For each rule, it outlines which party is responsible for various costs and tasks such as loading, freight, insurance, and unloading.
This webinar provided an overview of tariff classification. It began by introducing the speaker, Tony Gurniak, and his experience in cross-border trade. It then explained that tariff classification is based on the Harmonized System and uses a 10-digit numbering system to classify all imported goods. Incorrect classification can result in non-compliance issues and increased costs. The webinar reviewed important classification rules and concepts like general interpretive rules, catch-all classifications, and unique classifications. It emphasized that classification determines important trade factors like duties, rules of origin, and security profiling. The webinar concluded by discussing best practices for classification and the increasing enforcement risks if classifications are incorrect.
The 1973 Constitution of the Philippines established a parliamentary system of government, vesting legislative power in the National Assembly. A Prime Minister was elected as head of government and commander-in-chief, while a President served as head of state. The judicial power was vested in the Supreme Court. The Constitution also established independent bodies like the Civil Service Commission and Commission on Audit. It was drafted by a constitutional convention and ratified by citizen assemblies, going into effect in January 1973.
These notes are not made by me. this is made by a different group in my class. these notes were provided for everyone in the class as part of our group project.
I am merely sharing these notes to supplement other students in learning the subject.
The objectives of the course are:
1. to recap of the basic principles of the WTO and the Multilateral Trading System;
2. to acquire an in-depth knowledge of the main WTO disciplines in each of the Multilateral Trade Agreements;
3. to improve ability to interpret relevant information and documents on WTO-related issues, and to use the WTO legal texts and related background materials.
https://ecampus.wto.org/login.asp?lang=En
The document outlines both positive and negative Filipino values. The positive values include bayanihan (community spirit), damayan (sympathy for those in mourning), familism (close family bonds), being fun-loving, hospitality, compassion, and respect for elders. Negative values incorporate bahala na (fatalism), colonial mentality (preference for foreign goods), crab mentality (pulling others down), euphemism, being late, copying other cultures, jackpot mentality, and mañana habit (procrastination). Overall, the document provides a survey of cultural traits and attitudes that shape Filipino identity and behavior.
This document provides an overview of regional economic integration agreements. It discusses the objectives of economic integration such as strengthening political ties and improving bargaining power. It describes different levels of integration from free trade areas to economic unions. Examples of regional agreements discussed include the European Union, NAFTA, MERCOSUR, and ASEAN. The EU eliminated trade barriers and allowed free movement of goods, services, and factors of production. NAFTA achieved trade liberalization between the US, Canada, and Mexico. Regional agreements in Latin America and Southeast Asia aimed to accelerate economic development among developing countries.
The document provides an overview of e-commerce law in the Philippines. It defines key terms related to e-commerce such as business-to-business, business-to-consumer, and electronic commerce. It then summarizes the main provisions of Republic Act 8792, the Electronic Commerce Act of 2000, including giving legal recognition to electronic documents and signatures, allowing electronic contracts, and providing guidelines on security and liability for service providers.
This document classifies and defines various types of taxes. It discusses taxes based on subject matter (personal, property, excise), who bears the burden (direct, indirect), determination of amount (specific, ad valorem), purpose (general/revenue, special/regulatory), scope (national, local), and distinguishes taxes from tolls, penalties, and debts. It also covers entities exempted from taxation, taxation situs, double taxation, and forms of escaping taxation such as shifting, capitalization, transformation, evasion, avoidance, and exemption.
The Constitution of South Africa was passed in 1996 and is the highest law in the country. It protects citizens' rights, defines the institutions of government and their powers, and can only be changed through a difficult amendment process. The Constitution establishes a constitutional democracy with separation of powers among the legislative, executive and judicial branches. It also creates a system of cooperative government with national, provincial and local spheres that have distinct lawmaking and executive powers and responsibilities. The Bill of Rights guarantees both political and socio-economic rights for all people in South Africa.
This document summarizes key aspects of the Law of Obligations and Contracts from the Civil Code of the Philippines. It outlines the four essential requisites of an obligation, including a passive subject, active subject, object or prestation, and juridical tie. It also describes the different kinds of obligations according to subject matter and the five sources of obligations: law, contracts, quasi-contracts, crimes/acts punished by law, and quasi-delicts. Finally, it provides examples to illustrate different types of obligations and distinguishes crimes from quasi-delicts.
Harmonized tariff schedule (hts) and scheduleCHRISTOS GONIS
The document discusses Harmonized Tariff Schedule (HTS) and Schedule B codes for classifying computer software for import and export. It notes that proper classification depends on many trade laws and can be complex. Software is generally classified based on the underlying medium it is reproduced on, such as optical disks, magnetic tapes, or floppy disks. An example HTS code provided is 8524.91.00 for prepackaged software sold at retail that is not on optical discs or magnetic tapes, such as software on floppy disks.
Table of Contents
General Agreement on Tariffs and Trade 3
First Phase : 5
Second Phase : 5
Third Phase : 5
OBJECTIVES OF GATT : 5
OBJECTIVES OF GATT : 5
FUNDAMENTAL PRINCIPLES OF GATT : 5
OTHER FUNCTIONS OF GATT : 5
OTHER FUNCTIONS OF GATT : 5
Did GATT succeed? : 6
Slide 20: 6
Slide 21: 6
Slide 22: 6
Slide 23: 6
Slide 24: 6
Difference between GATT & WTO 7
This is some sort of a panel discussion reporting. But, if you want to report in a natural way of presentation you can just erase the slides which have the title "Tax TV".
The document discusses customs management best practices for businesses involved in international trade. It outlines key areas companies should address including designating a customs management unit, consulting this unit early in sales and procurement, documenting customs procedures, ensuring supplier compliance, record keeping, auditing customs entries, classifying goods, determining origin and preferences, stripping non-dutiable costs for valuation, using duty reliefs, customs warehousing, simplified procedures, understanding terms of trade, tracking customs statistics, and planning to reduce duties.
The document discusses the importance of correctly classifying imported and exported goods using an international classification system. Correct classification is necessary for determining customs duties, ensuring accurate customs declarations and trade statistics, applying taxes and duties uniformly, obtaining proper licenses and permits, and monitoring controlled goods. Incorrect classification can result in delays, seizure of goods, payment of incorrect duties, penalties, and flawed baseline trade data.
This document discusses concepts of taxation including definitions, principles, theories, structures, and characteristics of tax systems. It defines taxation as the process by which governments raise revenue to fund expenses through mandatory contributions imposed on individuals and organizations. The key principles discussed are the benefit principle, ability-to-pay principle, and equal-distribution principle. Taxes can be proportional, regressive, or progressive based on rates. The document also outlines forms of tax exemption and avoidance.
Philippine Contract Law and Intellectual Property Law serve as the applicable laws on Franchising. Currently, there is no specific law on Franchising that regulates the agreements between the Franchisor and the Franchisee.
The document outlines the key stages of an export order process, including preliminary registration and planning, pre-shipment procedures like obtaining orders, financing, and customs clearance, shipment activities such as booking cargo space and loading goods, and post-shipment tasks like submitting documents and collecting payment. The process involves coordinating with various authorities, buyers, banks, and shipping and customs agencies at each stage to successfully fulfill an international sales order.
The Harmonised Commodity Description and Coding System (HS) has been a critical instrument in the international trade facilitation and monitoring systems recast since the late 1980s.
Objective-
-To study the instrument of WCO - HS system.
-To study the SAFE Framework of Standards
-To study their importance in world trade
The document discusses the World Customs Organization (WCO) and its role in supporting implementation of the WTO Trade Facilitation Agreement (TFA). The WCO has 179 member countries and works to set global customs standards. It launched an Implementation Guidance on its website to support members' TFA implementation through tools like the Revised Kyoto Convention. The WCO also has a Mercator Programme that provides technical assistance to help developing countries implement customs reforms and the TFA through strategic planning, needs assessments, and capacity building activities.
The document discusses consumer protection laws and policies. It defines key terms like consumer and consumer protection. The objectives of consumer protection laws are to protect consumers' health, safety, rights and interests from unfair business practices. These laws regulate food, drugs, cosmetics and other consumer products to ensure they meet quality, safety and labeling standards. Government agencies implement and enforce these consumer protection laws.
The document provides information on Incoterms 2010 rules for international commercial terms. It includes definitions and obligations for 14 Incoterms rules for sea and inland waterway transport as well as multimodal transport. The rules are grouped into four categories: rules for any mode or modes of transport, sea and inland waterway transport, air and multimodal transport, and small packages and parcel post. For each rule, it outlines which party is responsible for various costs and tasks such as loading, freight, insurance, and unloading.
This webinar provided an overview of tariff classification. It began by introducing the speaker, Tony Gurniak, and his experience in cross-border trade. It then explained that tariff classification is based on the Harmonized System and uses a 10-digit numbering system to classify all imported goods. Incorrect classification can result in non-compliance issues and increased costs. The webinar reviewed important classification rules and concepts like general interpretive rules, catch-all classifications, and unique classifications. It emphasized that classification determines important trade factors like duties, rules of origin, and security profiling. The webinar concluded by discussing best practices for classification and the increasing enforcement risks if classifications are incorrect.
The 1973 Constitution of the Philippines established a parliamentary system of government, vesting legislative power in the National Assembly. A Prime Minister was elected as head of government and commander-in-chief, while a President served as head of state. The judicial power was vested in the Supreme Court. The Constitution also established independent bodies like the Civil Service Commission and Commission on Audit. It was drafted by a constitutional convention and ratified by citizen assemblies, going into effect in January 1973.
These notes are not made by me. this is made by a different group in my class. these notes were provided for everyone in the class as part of our group project.
I am merely sharing these notes to supplement other students in learning the subject.
The objectives of the course are:
1. to recap of the basic principles of the WTO and the Multilateral Trading System;
2. to acquire an in-depth knowledge of the main WTO disciplines in each of the Multilateral Trade Agreements;
3. to improve ability to interpret relevant information and documents on WTO-related issues, and to use the WTO legal texts and related background materials.
https://ecampus.wto.org/login.asp?lang=En
The document outlines both positive and negative Filipino values. The positive values include bayanihan (community spirit), damayan (sympathy for those in mourning), familism (close family bonds), being fun-loving, hospitality, compassion, and respect for elders. Negative values incorporate bahala na (fatalism), colonial mentality (preference for foreign goods), crab mentality (pulling others down), euphemism, being late, copying other cultures, jackpot mentality, and mañana habit (procrastination). Overall, the document provides a survey of cultural traits and attitudes that shape Filipino identity and behavior.
This document provides an overview of regional economic integration agreements. It discusses the objectives of economic integration such as strengthening political ties and improving bargaining power. It describes different levels of integration from free trade areas to economic unions. Examples of regional agreements discussed include the European Union, NAFTA, MERCOSUR, and ASEAN. The EU eliminated trade barriers and allowed free movement of goods, services, and factors of production. NAFTA achieved trade liberalization between the US, Canada, and Mexico. Regional agreements in Latin America and Southeast Asia aimed to accelerate economic development among developing countries.
The document provides an overview of e-commerce law in the Philippines. It defines key terms related to e-commerce such as business-to-business, business-to-consumer, and electronic commerce. It then summarizes the main provisions of Republic Act 8792, the Electronic Commerce Act of 2000, including giving legal recognition to electronic documents and signatures, allowing electronic contracts, and providing guidelines on security and liability for service providers.
This document classifies and defines various types of taxes. It discusses taxes based on subject matter (personal, property, excise), who bears the burden (direct, indirect), determination of amount (specific, ad valorem), purpose (general/revenue, special/regulatory), scope (national, local), and distinguishes taxes from tolls, penalties, and debts. It also covers entities exempted from taxation, taxation situs, double taxation, and forms of escaping taxation such as shifting, capitalization, transformation, evasion, avoidance, and exemption.
The Constitution of South Africa was passed in 1996 and is the highest law in the country. It protects citizens' rights, defines the institutions of government and their powers, and can only be changed through a difficult amendment process. The Constitution establishes a constitutional democracy with separation of powers among the legislative, executive and judicial branches. It also creates a system of cooperative government with national, provincial and local spheres that have distinct lawmaking and executive powers and responsibilities. The Bill of Rights guarantees both political and socio-economic rights for all people in South Africa.
This document summarizes key aspects of the Law of Obligations and Contracts from the Civil Code of the Philippines. It outlines the four essential requisites of an obligation, including a passive subject, active subject, object or prestation, and juridical tie. It also describes the different kinds of obligations according to subject matter and the five sources of obligations: law, contracts, quasi-contracts, crimes/acts punished by law, and quasi-delicts. Finally, it provides examples to illustrate different types of obligations and distinguishes crimes from quasi-delicts.
Harmonized tariff schedule (hts) and scheduleCHRISTOS GONIS
The document discusses Harmonized Tariff Schedule (HTS) and Schedule B codes for classifying computer software for import and export. It notes that proper classification depends on many trade laws and can be complex. Software is generally classified based on the underlying medium it is reproduced on, such as optical disks, magnetic tapes, or floppy disks. An example HTS code provided is 8524.91.00 for prepackaged software sold at retail that is not on optical discs or magnetic tapes, such as software on floppy disks.
Table of Contents
General Agreement on Tariffs and Trade 3
First Phase : 5
Second Phase : 5
Third Phase : 5
OBJECTIVES OF GATT : 5
OBJECTIVES OF GATT : 5
FUNDAMENTAL PRINCIPLES OF GATT : 5
OTHER FUNCTIONS OF GATT : 5
OTHER FUNCTIONS OF GATT : 5
Did GATT succeed? : 6
Slide 20: 6
Slide 21: 6
Slide 22: 6
Slide 23: 6
Slide 24: 6
Difference between GATT & WTO 7
This is some sort of a panel discussion reporting. But, if you want to report in a natural way of presentation you can just erase the slides which have the title "Tax TV".
The document discusses customs management best practices for businesses involved in international trade. It outlines key areas companies should address including designating a customs management unit, consulting this unit early in sales and procurement, documenting customs procedures, ensuring supplier compliance, record keeping, auditing customs entries, classifying goods, determining origin and preferences, stripping non-dutiable costs for valuation, using duty reliefs, customs warehousing, simplified procedures, understanding terms of trade, tracking customs statistics, and planning to reduce duties.
The document discusses the importance of correctly classifying imported and exported goods using an international classification system. Correct classification is necessary for determining customs duties, ensuring accurate customs declarations and trade statistics, applying taxes and duties uniformly, obtaining proper licenses and permits, and monitoring controlled goods. Incorrect classification can result in delays, seizure of goods, payment of incorrect duties, penalties, and flawed baseline trade data.
This document discusses concepts of taxation including definitions, principles, theories, structures, and characteristics of tax systems. It defines taxation as the process by which governments raise revenue to fund expenses through mandatory contributions imposed on individuals and organizations. The key principles discussed are the benefit principle, ability-to-pay principle, and equal-distribution principle. Taxes can be proportional, regressive, or progressive based on rates. The document also outlines forms of tax exemption and avoidance.
Philippine Contract Law and Intellectual Property Law serve as the applicable laws on Franchising. Currently, there is no specific law on Franchising that regulates the agreements between the Franchisor and the Franchisee.
The document outlines the key stages of an export order process, including preliminary registration and planning, pre-shipment procedures like obtaining orders, financing, and customs clearance, shipment activities such as booking cargo space and loading goods, and post-shipment tasks like submitting documents and collecting payment. The process involves coordinating with various authorities, buyers, banks, and shipping and customs agencies at each stage to successfully fulfill an international sales order.
The Harmonised Commodity Description and Coding System (HS) has been a critical instrument in the international trade facilitation and monitoring systems recast since the late 1980s.
Objective-
-To study the instrument of WCO - HS system.
-To study the SAFE Framework of Standards
-To study their importance in world trade
The document discusses the World Customs Organization (WCO) and its role in supporting implementation of the WTO Trade Facilitation Agreement (TFA). The WCO has 179 member countries and works to set global customs standards. It launched an Implementation Guidance on its website to support members' TFA implementation through tools like the Revised Kyoto Convention. The WCO also has a Mercator Programme that provides technical assistance to help developing countries implement customs reforms and the TFA through strategic planning, needs assessments, and capacity building activities.
The World Trade Organization (WTO) is an intergovernmental organization that regulates international trade. It was established in 1995 to replace the General Agreement on Tariffs and Trade (GATT) and to provide a framework for negotiating and formalizing trade agreements, and a dispute resolution process for its member nations. The WTO has 164 member countries and deals with regulations surrounding trade in goods, services, and intellectual property between nations with the goal of helping trade flow freely while achieving further liberalization through negotiation and establishing impartial dispute settlement.
The document summarizes Turkey's economic reforms and competition law and policy. It outlines Turkey's liberalization of markets through privatization, regulation, and strengthening competition law. It describes Turkey's Competition Authority and the Competition Board that oversees enforcement. The Competition Act prohibits cartels, abuse of dominant market positions, and mergers that significantly impede competition. Undertakings found in violation face fines, damages payments, and other sanctions. The reforms aim to promote a sustainable, competitive economy in Turkey.
The document discusses several international agencies that work to harmonize intellectual property laws, including the UN, WTO, EEC, and WIPO. It outlines key aspects of the TRIPS agreement administered by the WTO, including minimum standards for IP protection that all WTO members must adopt. TRIPS aims to balance IP protection with technology transfer and dissemination. Developed countries later pushed for higher "TRIPS Plus" standards. The effects of TRIPS and these additional requirements are still playing out globally.
This presentation by Teresa MOREIRA, Head, Competition and Consumer Policies Branch, UNCTAD, was made during the discussion “Competition provisions in trade agreements” held at the 18th meeting of the OECD Global Forum on Competition on 5 December 2019. More papers and presentations on the topic can be found at oe.cd/cpta.
The document provides a progress report on the implementation of decisions from the First Tripartite Summit of the Common Market for East and Southern Africa (COMESA), East African Community (EAC), and Southern African Development Community (SADC). It summarizes the status of establishing a free trade area and coordinating trade policies among the three regional economic communities. Key developments include drafting documents to underpin the free trade area, harmonizing customs laws and procedures, developing common product standards, and establishing frameworks to identify and resolve non-tariff barriers to trade. Over two-thirds of 331 reported non-tariff barriers have been resolved thus far.
The General Agreement on Tariffs and Trade (GATT) was an international organization that regulated trade between nations from 1948 to 1995. It had 117 member nations by 1994 when it ceased to exist and was replaced by the World Trade Organization (WTO) in 1995. The WTO promotes international trade through agreements to reduce trade barriers and provides a framework for negotiating and resolving trade disputes between members.
The document provides an introduction to the Agreement Establishing the World Trade Organization (WTO Agreement). It establishes the WTO as the successor to GATT and provides the legal foundation for the new multilateral trading system. The WTO Agreement sets out the role, structure, and powers of the WTO. It includes the establishment of the WTO, its functions and objectives, decision-making processes, and membership terms. It aims to provide greater coherence, stability and predictability to the global trading system through a rules-based organization.
The document provides an introduction to the Agreement Establishing the World Trade Organization (WTO Agreement). It establishes the WTO as the successor to GATT and provides the legal foundation for the new multilateral trading system. The WTO Agreement sets out the role, structure, and powers of the WTO. It includes the establishment of the WTO, its functions to facilitate the implementation and administration of trade agreements, and its structure including the Ministerial Conference and General Council as the top decision-making bodies.
Implementation of the Nagoya Protocol on ABS and the ITPGRFA: An AU PerspectiveBioversity International
Mahlet Teshome, African Union's presentation delivered at the Mutual Implementation of the Plant Treaty and Nagoya Protocol Workshop, November 16th, 2015, Addis Ababa
This document discusses the African Union's perspective on implementing the Nagoya Protocol on Access and Benefit-Sharing and the International Treaty on Plant Genetic Resources for Food and Agriculture. It provides background on the evolution of the AU from the OAU. It acknowledges gaps between the OAU Model Law and current international agreements. It also describes AU guidelines developed to help member states harmonize implementation of the NP and ITPGRFA. The guidelines recognize the different scopes and approaches of the two instruments, and encourage coordination between relevant national agencies to develop coherent national approaches.
This document discusses the evolution of GATT and WTO and their significance for Nepal's economic growth and international trade. It provides the following key points:
- GATT was established in 1947 as a temporary rule-based system for international trade until the International Trade Organization was formed. It was replaced by the WTO in 1995.
- Nepal applied for GATT membership in 1989 and became a WTO member in 2004, allowing it to benefit from more predictable market access, special treatment as an LDC, and dispute settlement procedures.
- WTO membership provides opportunities for Nepal such as increased investment, industrialization through secured market access, transit rights, policy stability, and attracting foreign direct investment through a predictable
The document discusses the World Trade Organization (WTO). It provides information on the formation of the WTO including that it was established in 1995 and replaced the GATT. The objectives of the WTO are to liberalize trade, promote world trade, ensure benefits for developing countries, increase competitiveness and employment, and establish rules for an open trading system. It has 153 member countries and agreements cover goods, services, intellectual property, and dispute settlement.
The document provides information about the World Trade Organization (WTO). It discusses the WTO's establishment, location, membership, budget, and functions. The WTO administers trade agreements, acts as a forum for trade negotiations, handles trade disputes, monitors trade policies, and provides technical assistance to developing countries. The document also outlines the WTO's structure, including its main bodies and agreements related to trade in goods, services, intellectual property, trade policies, and settling disputes.
Alfredo Roma - addressing liabilities with rpasALIAS Network
The document discusses the European Commission's strategy and roadmap for integrating remotely piloted aircraft systems (RPAS), or drones, into the European aviation system by 2016 in a safe and sustainable manner. It outlines the regulatory work plan, research and development needs, and efforts to address societal and ethical concerns like privacy. Studies have examined liability issues and insurance requirements for drones. The roadmap's annexes provide details on regulations, technology, and societal impacts, aiming to favor harmonization of rules across the EU to help the integration of drones.
The World Trade Organization (WTO) is an intergovernmental organization that regulates international trade. It was established in 1995 to oversee and liberalize international trade flows. The WTO aims to help producers conduct business freely and predictably while providing a forum for negotiating trade agreements and settling disputes between members. It has over 160 member countries representing over 98% of world trade. The WTO agreements cover trade in goods, services, and intellectual property, with the goal of promoting economic growth and development.
Absolute advantage, world trade organization(WTO), Exim policy, ASEANmanikanta malla
Here are the key points about ASEAN:
- ASEAN was founded on August 8, 1967 in Bangkok, Thailand by the five original member countries - Indonesia, Malaysia, Philippines, Singapore, and Thailand.
- It was established to promote economic, political, and security cooperation among its members.
- The founding principles include mutual respect for sovereignty, non-interference in internal affairs, and the right of every member state to lead its national existence free from external interference.
- Over the years, ASEAN has expanded to include 10 member countries - the five original members plus Brunei, Vietnam, Laos, Myanmar, and Cambodia.
- ASEAN aims to accelerate economic growth and social progress in the
Gender and Mental Health - Counselling and Family Therapy Applications and In...PsychoTech Services
A proprietary approach developed by bringing together the best of learning theories from Psychology, design principles from the world of visualization, and pedagogical methods from over a decade of training experience, that enables you to: Learn better, faster!
How to Manage Reception Report in Odoo 17Celine George
A business may deal with both sales and purchases occasionally. They buy things from vendors and then sell them to their customers. Such dealings can be confusing at times. Because multiple clients may inquire about the same product at the same time, after purchasing those products, customers must be assigned to them. Odoo has a tool called Reception Report that can be used to complete this assignment. By enabling this, a reception report comes automatically after confirming a receipt, from which we can assign products to orders.
A Free 200-Page eBook ~ Brain and Mind Exercise.pptxOH TEIK BIN
(A Free eBook comprising 3 Sets of Presentation of a selection of Puzzles, Brain Teasers and Thinking Problems to exercise both the mind and the Right and Left Brain. To help keep the mind and brain fit and healthy. Good for both the young and old alike.
Answers are given for all the puzzles and problems.)
With Metta,
Bro. Oh Teik Bin 🙏🤓🤔🥰
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...EduSkills OECD
Andreas Schleicher, Director of Education and Skills at the OECD presents at the launch of PISA 2022 Volume III - Creative Minds, Creative Schools on 18 June 2024.
A Visual Guide to 1 Samuel | A Tale of Two HeartsSteve Thomason
These slides walk through the story of 1 Samuel. Samuel is the last judge of Israel. The people reject God and want a king. Saul is anointed as the first king, but he is not a good king. David, the shepherd boy is anointed and Saul is envious of him. David shows honor while Saul continues to self destruct.
3. Origin and Development of the
Harmonized Commodity Description
and Coding System?
1950 - the Customs Cooperation Council was formed in Brussels, Belgium.
1968 – Study on the facilitation of trade procedure showed the need of a Harmonized
System (HS) for use in international trade by the Economic Commission for Europe.
1970 – Customs Cooperation Council set up a study group to examine the possibility
of preparing a Harmonized System(HS)
1973 May – Customs Cooperation Council approved the preparation of the HS.
1976 – HS format taking place, U.N Statistical Commission recognized the
importance of the HS and submitted proposal.
1983 June – Customs Cooperation Council approved the HS Draft and Opened it for
signature.
1988 Jan.1 – HS convert came into force after acceptance by 29 contracting parties.
4. It was developed and presently maintained by the World Customs Organization
(WCO) (formerly known as the Customs Cooperation Council (CCC))
headquartered in Brussels, Belgium.
The HS nomenclature is annexed to the International
Convention on the Harmonized Commodity Description
and Coding System.
What is Harmonized Commodity
Description and Coding System?
The Harmonized Commodity Description and Coding System or simply
Harmonized System (HS) is an internationally standardized system of names
(description) and numbers (codes) for classifying traded goods.
The HS is a product nomenclature where each product is assigned its corresponding
“6-digit” code.
5. It was developed to facilitate international trade by establishing a uniform
system for the collection, comparison and analysis of international trade
statistics.
Under this Convention, contracting parties are obligated to base their tariff
schedules on the HS nomenclature, although parties set their own rates of duty.
Countries that have adopted the Harmonized System are not permitted to alter in
any way the descriptions associated to a heading or a subheading nor can the
numerical codes at the four or six digit levels be altered. This is what keeps the
Harmonized System harmonized.
The Philippines began implementing the harmonized tariff coding system back in
1989 - the 104th country to do so.
Individual countries may extend a Harmonized System code to eight or ten digits
for customs purposes.
More than 200 countries, customs and economic unions, representing more than
98% of world trade use the HS
6. Uses of the Harmonized
System
a. As a tariff nomenclature;
b. As a statistical nomenclature;
c. As a base for the harmonization of economic
classification, e.g., in market surveys and data collection;
d. As a multipurpose nomenclature used by international
unions of shipping and transport organizations; and
e. As an international economic language and code for
customs purposes.
7. What are the Composition of the
Harmonized System?
21
Sections
99
Chapters
Chapter 77 is
reserved for
future use
Chapters 98 & 99 are
reserved for special uses
by contracting parties to
the HS Convention
6 Rules
approximately
1,200
approximately
5,000
8. 21 SECTIONS OF
HSSECTION I – LIVE ANIMALS; ANIMAL PRODUCTS
SECTION II – VEGETABLE PRODUCTS
SECTION III – ANIMAL OR VEGETABLE AND OILS AND THEIR CLEAVAGE
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
SECTION IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES
SECTION V – MINERAL PRODUCTS
SECTION VI – PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
SECTION VII – PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
SECTION VIII – RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
SECTION IX – WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF
CORK; MANUFACTURED OF STRAW, OF ESPARTO OR OF OTHER PLAITING
MATERIALS; BASKETWARE AND WICKERWORK
9. SECTION X – PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND
SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES
THEREOF
SECTION XI – TEXTILES AND TEXTILES ARTICLES
SECTION XII – FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,
SEAT-STICKS, WHIPS, RIDING-CROP AND PARTS THEREOF; PREPARED FEATHERS AND
ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
SECTION XIII – ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR
MATERIALS; CERAMIC PRODUCT; GLASS AND GLASSWARE
SECTION XIV – NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF;
IMITATION JEWELLERY; COIN
SECTION XV – BASE METALS AND ARTICLES OF BASE METAL
SECTION XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS
THEREOF; SOUND RECODERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCER, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
SECTION XVII – VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
10. SECTION XVIII – OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND
WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
SECTION XIX – ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
SECTION XX – MISCELLANEOUS MANUFACTURED ARTICLES
SECTION XXI – WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
13. What is ASEAN Harmonized
Tariff Nomenclature (AHTN)?
The Association of Southeast Asian Nations (ASEAN) comprising of
Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar,
Philippines, Singapore, Thailand and Vietnam, agreed to adopt a
common tariff nomenclature to facilitate the flow of trade within the
region.
The AHTN is the harmonization of each ASEAN member country’s
customs nomenclature.
14. The AHTN is based on the Harmonized System up to the 6-digit
subheadings. It is supplemented with the national requirements of
each of the 10 ASEAN member countries in the form of 8-digit
subheadings.
Any amendments on the Harmonized System would also be reflected
on the AHTN.
8703.90.12A
Completely knocked down electrically powered go-cart
6-digit HS code
8-digit AHTN
Code
Alpha Code
17. • As a uniform tariff nomenclature within ASEAN
• As a base for preferential tariff purposes in AFTA
What are the advantages of the AHTN?
• It establishes uniformity of application in the classification of goods in
ASEAN
• It enhances transparency in the classification process for goods in
the region
• It simplifies the tariff nomenclature system of ASEAN Member States
to facilitate trade in the region
18. The Tariff Commission is mandated by Executive Order No. 688 dated 01 May
1981 to align the Philippine Tariff Nomenclature with all future amendments to
the Customs Cooperation Council Nomenclature. Subsequently, a NEDA Board
Resolution and/or an Executive Order will be issued upon the completion of the
required procedures to adopt the AHTN.
Further, the Philippines is bound by Article 4 of the ASEAN Agreement on
Customs dated 01 March 1997 and the AHTN protocol to be signed by the
Member States within 2002.
The Philippines is scheduled to implement the adoption of the AHTN by 01
January 2003.
19. The Governments of Brunei Darussalam, the Kingdom of Cambodia, the
Republic of Indonesia, Lao People’s Democratic Republic, Malaysia, Union of
Myanmar, the Republic of Philippines, the Republic of Singapore, the
Kingdom of Thailand and the Socialist Republic of Viet Nam of the
Association of South East Asian Nations (hereinafter referred to as “ASEAN”):
RECALLING the mandate of the Fifth ASEAN Summit to harmonise tariff
nomenclature among all ASEAN Member States so as to enhance the flow of
goods in the region;
DESIRING to promote regional economic integration, and in particular, to
support the establishment of the ASEAN Free Trade Area (AFTA) which
envisages tariffs of 0-5% in the year 2002 for the original six ASEAN Member
States, 2006 for Viet Nam, 2008 for Lao PDR and Myanmar, and 2010 for
Cambodia, and further reduction to end tariffs of 0% by 2010/2015;
21. There are 6 General Rules
The first five Rules relate to classification in the 4- digit
headings.
Rule 6 relates to classification in the subheading level.
The Rules set out the principles for classification in the HS
nomenclature.
They are an integral part of the Nomenclature, providing uniform
application and interpretation.
22. The application of the GIRs (1-4) should always be in
SEQUENTIAL ORDER:
Rule 1 is to be taken into consideration first.
If classification is not covered by the provisions of Rule 1, then apply
Rule 2, and so on.
Goods must first be classified in the 4-digit HS heading whose
terms most specifically describe the goods (unless otherwise
required or directed by the GIRs) and
Only 4-digit headings are comparable:
Do not compare a heading description with a subheading description.
23. Example:
Classification of an electric toothbrush.
? Heading 85.09 as an “Electro-mechanical
domestic appliances with self-contained
electric motor,….”
OR
? Subheading 9603.21 which provides for
“Toothbrushes,…”.
(Heading 96.03 provides for “Brooms,
brushes…”)
24. Rule 1 Terms of the Headings, Section/Chapter Notes
Rule 2 (a) Incomplete or unfinished; Unassembled or disassembled
Rule 2 (b) Mixtures or combinations
Rule 3 2 or more headings
Rule 3 (a) Most specific
Rule 3 (b) Essential character
Rule 3 (c) Last in numerical order
Rule 4 Most akin
Rule 5 (a) Special containers
Rule 5 (b) Packing materials & containers
Rule 6 Subheading rule
25. RULE 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:
27. RULE 2(a)
(a) Any reference in a heading to an article shall be
taken to include a reference to that article incomplete
or unfinished, provided that, as presented, the
incomplete or unfinished article has the essential
character of the complete or finished article. It shall
also be taken to include a reference to that article
complete or finished (or falling to be classified as
complete or finished by virtue of this Rule), presented
unassembled or disassembled.
30. RULE 2(b)
Any reference in a heading to a material or
substance shall be taken to include a reference to
mixtures or combinations of that material or
substance with other materials or substances. Any
reference to goods of a given material or substance
shall be taken to include a reference to goods
consisting wholly or partly of such material or
substance. The classification of goods consisting of
more than one material or substance shall be
according to the principles of Rule 3.
31. RULE 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 :
RULE 3(a)
The heading which provides the most specific description
shall be preferred to headings providing a more general
description. However, when two or more headings each refer
to part only of the materials or substances contained in mixed
or composite goods or to part only of the items in a set put up
for retail sale, those headings are to be regarded as equally
specific in relation to those goods, even if one of them gives a
more complete or precise description of the goods.
32. RULE 3(a) : Example - Chair/ladder
Wooden ladder (heading 44.21- Other
articles of wood);
Wooden chair (heading 94.01 - Seats)
Rule 3(a): Principles
Relative Specificity
A description by name is more
specific than a description by class.
A description that more clearly
identifies a product is more specific
than one which is less complete.
33. RULE 3(b)
Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot be
classified by reference to 3 (a), shall be classified as if
they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
34. MIXTURE: Mixture of barley (60%) of heading 10.03 and oats
(40%) of heading 10.04
35. COMPOSITE GOOD: Combined wrist watch of heading 91.02 and
lighter of heading 96.13 (both contained in the same housing).
36. SET: Hairdressing kit consisting of an electric hair clipper of heading 85.10,
a comb of heading 96.15,
a pair of scissors of heading 82.13, and
a brush of heading 96.03
37. RULE 3(c)
When goods cannot be classified by reference to 3 (a) or 3 (b), they shall
be classified under the heading which occurs last in numerical order
among those which equally merit consideration.
Electric lamp (heading 94.05) with alarm
clock (heading 91.05)
39. RULE 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.
EXAMPLE: Exhaust Air
Jack
(heading 84.25)
40. RULE 5(a)
In addition to the foregoing provisions, the following
Rules shall apply in respect of the goods referred to
therein :
(a) Camera cases, musical instrument cases, gun
cases, drawing instrument cases, necklace cases and
similar containers, specially shaped or fitted to
contain a specific article or set of articles, suitable for
long-term use and presented with the articles for
which they are intended, shall be classified with such
articles when of a kind normally sold therewith. This
Rule does not, however, apply to containers which
give the whole its essential character;
41. Violin with case (heading 92.02)
Packing materials and packing containers entered with the
goods therein shall be classified with the goods if they are of
a kind normally used for packing such goods
42. RULE 5(b)
Subject to the provisions of Rule 5 (a) above, packing
materials and packing containers presented with the
goods therein shall be classified with the goods if they
are of a kind normally used for packing such goods.
However, this provision is not binding when such
packing materials or packing containers are clearly
suitable for repetitive use.
44. Packing materials or containers designed for REPETITIVE USE.
Example:
Gumball dispensing machine (predominantly of
zinc alloy) imported with gumballs. It is
designed to accept a coin and release a candy.
Gumballs (17.04)
Dispenser (79.07)
These Packing materials or containers
are to be classified SEPARATELY with
their content.
45. RULE 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.