Classification of Goods: What are the Hurdles and Pitfalls in the Use of Automation or IT Support?

Abstract

The classification of goods in the customs tariff is a classic topic in customs training and practice. Software service providers offer IT support for tariff classification or even automated classification. This topic is also finding increasing attention in the literature. The aim of this article is to point out potential benefits but also the pitfalls of such support or automation (or even the use of robotics for customs declarations), pitfalls which are largely omitted in the advertising for such products. (You can find them by researching in the internet the terms ‘automated tariff classification’, and ‘product classification’). Where in this article examples of tariff codes going beyond the Harmonised System are used, they refer to the 2021 version of the Combined Nomenclature (CN) of the European Union. tariff classification, Harmonised System, Combined Nomenclature, TARIC, general interpretive rules (GRI), product classification tools, automated tariff classification, robotics for customs declarations, tariff master data, classification by artificial intelligence