CLEARING & FORWADING COMPANY-
RULES OF CLASSIFICATION OF GOODS
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 .
Classification is determined by the words (terms) in the Headings (the first four numbers) and the Section and Chapter Notes that apply to them unless the terms of the heading and the notes say otherwise. In other words, if the goods to be classified are covered by the words in a heading and the Section and Chapter Notes do not exclude classification in that heading, the heading applies.
So, find a Heading that is worded in such a way as to include the product in question. And carefully check the Section and Chapter notes to see if the product is mentioned specifically as being included or excluded.
Our Mission
To provide high-quality, reliable services that enhance operational efficiency and safety for our clients. We aim to deliver exceptional value through expertise and dedicated customer service.
Our Vision
To be the most trusted partner in clearing and forwading industry in Tanzania and the East African region, recognized for innovation and excellence.
Rules of Classification
Rule 1
GIR 1 GENERAL RULE ..
Rule 2
GIR 2 (a) INCOMPLETE OR UNFINISHED, UNASSEMBLED OR DISASSEMBLED.
GIR 2 (b) MIXTURES OR COMBINATIONS- SINGLE HEADINGRule 3
GIR 3 MIXTURES, SETS IN TWO OR MORE HEADINGS GIR 3 (a) MOST SPECIFIC GIR 3 (b) ESSENTIAL CHARACTER GIR 3 (c) LAST IN NUMERICAL ORDER.
Rule 4
GIR 4 MOST AKIN.
Rule 5a
GIR 5 (a) SPECIAL CONTAINERS..
Rule 5b
GIR 5 (b) PACKING MATERIALS & CONTAINERS..
Rule 6
GIR 6 SUBHEADING TEXTS, 5,6-DIGIT LEVEL..