Customs Tariff – Chapter 99 – Conditional or End Use
THE END USE PROVISIONS OF THE CUSTOMS TARIFF
• Chapter 99 contains the Conditional or End-Use Tariff Items.
• However, End-Use Tariff Items or what the Department of Finance refers to as “Manufacturing Inputs” can actually be found Throughout the Nomenclature.
Our example is HS Classification number: 607.19.21.00 —- This Classification number provides Duty Free access to Blanks when for use in the manufacture of wheel & axle combinations for railway & tramway (including subway cars) passenger coaches
CHAPTER 99 CONDITIONAL TARIFF ITEMS
• In order to utilize a Ch 99 conditional tariff items, there are certain conditions and obligations that must be met & fulfilled before using such codes.
• They include Proof of End-Use, such as copies of contracts, purchase orders, and auditable Audit Trails. Other questions that you may want to satisfy would include; Are the goods listed? Do they meet the terms & conditions of the code? Etc.
• If the Goods are “Diverted” from a Ch99 Conditional tariff item, be prepared to file a voluntary amendment with the Agency in order to account for this change in end-use.
POPULAR CHAPTER 99 CONDITIONAL TARIFF ITEMS:
• 9903 Articles & Materials for use in Agricultural applications
• 9948 Articles for use in Electronic equipment
• 9967 & 9968 For use in Aircraft
• 9969 Goods of base metal for use in Ships & Ship-building
• 9977 & 9978 For use in Medical applications
• 9986 Religious Articles – Refer to customs D memo D10-15-12
• 9993 Temporary Importations – Refer to customs D memo D8-1-1
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