Customs tariff classification

Having regard to the above, correct customs tariff classification plays a vital role in the assessment and fulfilment of the obligations of companies.

In Hungary, tariff classification serves as the basis for the following:

• definition of the tax rate applicable for the purpose of the VAT Act;
• identification of the group of products subject to the public health product tax (Hungarian abbr.: NETA);
• fulfilment of obligations under the Electronic Trade and Transport Control System (Hungarian abbr.: EKÁER); 
• identification of the group of products subject to excise tax;
• identification of the group of products subject to environmental protection product fee;
• proper fulfilment of export and import payment obligations.

The above show that correct classification means correct tax assessment.

Additionally, considering the continuous changes in economy and the environment, the product definitions behind customs tariff numbers change from time to time and for this reason, revision of the customs tariff numbers applied by companies habitually is essential from time to time.

For the proper customs tariff classification of goods and for the assessment and fulfilment of the obligations of the company, RSM Hungary offers expert support in the following services:

• tariff classification and periodic revision of the classification of products of the company;
• determination of the customs tariff classification of newly developed products;
• preparation and filing of binding tariff information requests with the Expert Institution of the Hungarian Tax and Customs Authority;
• preparation and filing of expert opinion requests with the Expert Institution of the Hungarian Tax and Customs Authority;
• reconciliation with the customs authority.

Why RSM Hungary?

Our tax experts gained their professional expertise and their practical experience at the customs authority and at BIG4 tax consultant firms with international connections. They are equally experienced in the tariff classification of products and authority reconciliations, requests and advice in this regard.