FAISALABAD: The Customs Collectorate Import Branch officer Nadeem Iqbal Bhatti has delivered a lecture in awareness session to customs clearing agents on the topic of General Rules for Interpretation.
The main reason to initiate the programme is to inform customs clearing agents that they should prepare documents according to their consignments and 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 heading or notes do not otherwise require for legal purposes.
Nadeem Bhatti while highlighting the purpose of general rules for interpretation said that when by application of rules 2(b) or for any other reason goods are prima facie classifiable under two or more heading the heading which provide the most specific description shall be preferred to heading providing a more general description.
The classification of goods in sub heading of a heading except chapter 99 shall be determined according to the terms of those sub heading and any related sub heading notes and Mutatis Mutandis. For the purpose of this rules the relative section and Chapter Notes also apply unless the Context otherwise requires.