Definition
The numerical code from the Harmonised System used to classify a product in the Customs and Excise Tariff, determining the rate of duty payable. In South Africa the tariff is administered by SARS and based on the World Customs Organization's Harmonised System, with national subheadings added. Correct classification under the right tariff heading is the importer's legal responsibility and underpins duty, VAT and trade-statistics reporting.