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HS Aspects in Remanufacturing of Goods

HS Aspects in Remanufacturing of Goods. Workshop on Remanufactured Goods 22-23 October 2012 Kuala Lumpur, Malaysia. HS classification of remanufactured goods. HS Convention: same HS code for the good whether it is new, remanufactured or used (exception = retreaded tires, HS 40.12)

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HS Aspects in Remanufacturing of Goods

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  1. HS Aspects in Remanufacturing of Goods Workshop on Remanufactured Goods 22-23 October 2012 Kuala Lumpur, Malaysia

  2. HS classification of remanufactured goods • HS Convention: same HS code for the good whether it is new, remanufactured or used (exception = retreaded tires, HS 40.12) • No need for a specific HS code for remanufactured goods from a HS/WCO perspective

  3. National classification of remanufactured goods • Remanufactured goods = new goods • Remanufactured goods = remanufactured goods • Remanufactured goods = used goods

  4. Remanufactured goods = new goods • Remanufactured goods meet the same technical and safety specifications as new goods • Therefore, no need for specific classification, tariffs, NTBs (licensing, prohibitions etc.)

  5. Remanufactured goods = remanufactured goods • National wish to distinguish remanufactured goods • Tariffs may be the same as for new goods • NTBs may be the same as for new goods

  6. Remanufactured goods = used goods • Political reasons (prohibitions, limitation of imports etc.) • Economic reasons (higher duties) • Public safety reasons (extra requirements, specific documents, warranties etc.) • Statistical reasons

  7. Recommendations • HS Convention: no specific HS code • APEC Pathfinder: no specific HS code and no specific NTBs • WTO: raise awareness and enhance knowledge • National level ???

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