5. Harmonization of Tariff Structure with the HS Convention
– To ensure consistency of application, certainty and a level playing field for business through the HS Convention of the WCO, the standard international harmonization system for the classification of goods.
a) Fully implement the HS Convention and incorporate the HS 2007 changes.
b) Adopt laws/regulations to provide binding tariff classification to importers and ensure consistent and uniform application of the HS, by providing the WCO HS Explanatory Notes in local languages to relevant parties including front line customs officers.
c) Build capacity of Customs laboratories and officials in charge of classification.
6. Appropriate, Transparent and Predictable Trade-related Procedures
– To realize appropriate, transparent and predictable trade procedures through consistent and non-discriminatory application and implementation of trade-related laws and regulations.
a) Enhance capacity and integrity of Customs officials.
b) Implement customs and other trade-related laws/regulations in a consistent and uniform manner across the economy and avoid any inappropriate exercise of discretion by Customs and other trade-related administration officers.
c) Prevent the delay in the issuance of trade-related documents and procedures under customs purview for cross-border flow of goods and for reimbursement of customs duties and taxes.