SEARCHING FOR AN AHECC CODE
The AHECC search function in the Integrated Cargo System (ICS) can be used to find an Australian Harmonized Export Commodity Classification (AHECC).
The Australian Bureau of Statistics maintains the Australian Harmonized Export Commodity Classification (AHECC) (ABS cat. no. 1233.0). The AHECC is designed for use by exporters and brokers to classify goods when providing export declarations to Customs.
The AHECC is based on the 6-digit items of the Harmonized Commodity Description and Coding System (HS). The HS is used to classify internationally traded goods as they enter or leave a country. It was developed and is maintained by the World Customs Organization (WCO).
Classifying goods to the AHECC
Goods are classified according to the general rules for the interpretation of the HS. The following notes are provided to assist in understanding the HS classification and in determining the correct AHECC item to be used when making export declarations. The notes are not exhaustive, but try to cover the most important aspects of classification.
Classification structure
The AHECC code consists of 8-digits. This structure is shown below using the AHECC code 0204.23.10.
CLASSIFICATION PRINCIPLES
The following general principles should be followed when classifying goods:
* determine the broad category to which the goods fall.
eg, raw materials or semi-manufactured and finished goods
* select the appropriate section and chapter
* review the section and chapter notes, as these notes can affect your classification decision
* examine the 4-digit headings in the chosen chapter to
determine the most appropriate 6-digit code
* consider all the detailed 8-digit classifications under the
selected 6-digit item to select the most appropriate code.
For full details, the AHECC (ABS cat. no. 1233.0) is available free from the ABS website www.abs.gov.au, see Themes, International Trade, AHECC.
Further assistance
If further assistance in classifying goods for export is required, contact the Customs AHECC Advisory Service.
To download an Application for AHECC-Exports Advice form:
Step 1. Log on to the Customs website www.customs.gov.au
Step 2. From the main menu, click on media, publications and forms and then click on forms.
The customs forms page displays.
Step 3. Select the B318 hyperlink (you may have to scroll down to this hyperlink).
Form B318 displays as a portable document format (PDF) file in Adobe Acrobat Reader (or equivalent PDF reader).
Step 4. Print form B318.
Step 5. Complete the form and mail or fax it to:
Tariff and Valuation Section
GPO Box 8
SYDNEY NSW 2000
Fax (02) 9213 4049
aheccadvice@customs.gov.au
Any samples and/or supporting information relating to the application should be included.
AHECCs AND PERMIT REQUIREMENTS
Certain goods require a permit to be quoted on an export declaration before they can be exported. The AHECC reference table in the ICS includes relationships between AHECC codes and permit requirements. If the AHECC code requires a permit, the exporter or their agent must quote the required permit(s) on the export declaration in order to obtain authority to export the goods.
A permit issuing authority (PIA) can specify AHECC codes for which a permit is mandatory, or may be required. The PIA can also specify a validation method for the permit - format validation, check character, etc.
If an AHECC has:
* a mandatory requirement for a permit, then the export declaration will only be validated as 'clear' if a valid permit is quoted on the declaration
* a 'maybe' requirement for a permit, then the export declaration will be validated as 'clear' without a permit, but a warning message will be generated
* no requirement for a permit, then the export declaration will accept a valid permit, but none is sought.
Note: AHECC permit requirements are displayed as 'y' for mandatory, 'm' for may be required or 'n' for not required.
AHECCs and Assay Requirements
Some types of goods require an assay. An assay is a chemical test to determine the percentage content of a particular element. The assay may be expressed as a percentage or as grams per tonne depending on the element.
Companion AHECCs
Goods that have been imported for repair, alteration or renovation must show two AHECC codes in the export declaration - one line for the value of the goods before repair, alteration or renovation, and the other line for the value of the repair, alteration or renovation.
Updates to the AHECC
Updates to the AHECC are supplied to Customs from the Australian Bureau of Statistics (ABS) on 1 January and 1 July each year. This update specifies any new or expired AHECC codes, the minimum and maximum unit FOB values for the codes, the relevant net quantity units, a description of the goods covered by the AHECC, and whether or not an assay is required for the code. The ABS also supplies ad hoc updates of the minimum and maximum unit FOB values for AHECC codes during the year as required.
TO SEARCH FOR AN AHECC
Step 1. From the main menu, click on Reference and then click on AHECC.
The AHECC Search screen displays.
The AHECC Search screen enables users to search for an AHECC code using several different criteria.
Step 2. In the Select a Search Combination field, click on the drop down button and select one of the following options:
* AHECC Code
* AHECC Description and Search Type
* Assay Requirement
* AHECC Code and AHECC Effect Date
* AHECC Code and PIA Prefix
* AHECC Code and Assay Requirement
* AHECC Effect Date and Assay Requirement
* AHECC Effect Date and PIA Prefix
* PIA Prefix and Assay Requirement.
Step 3. Enter the relevant values in the mandatory fields.
Step 4. Click on the Search button.
If one record is found, the AHECC View screen displays.
If more than one record is found, the AHECC List screen displays.
The AHECC List screen enables users to view a list of AHECC codes that were found from the search criteria entered. All fields on this screen are read only.
Listed below is the type of summary information that is available for each AHECC code on this screen:
* AHECC Code
* Description
* Effective Period
* Assay Requirement
* Permit Requirement.
Note: the Description column contains an indicative description only. A complete description is contained in the AHECC, available from the Australian Bureau of Statistics (ABS cat. no. 1233.0).
The Permit Requirement column may contain the following values:
* Y (indicating that a permit is required or a permit maybe required. Further detail is given on the AHECC View screen)
* N (indicating that a permit is not required).
The following table lists the options available on the AHECC List screen.
Step 5. Click on a hyperlink in the AHECC Code column.
The AHECC View screen displays.
The AHECC View screen enables users to view individual details of an AHECC code.
The AHECC View screen is broken up into two different areas:
* Header details section (this label is not displayed on the screen)
* Permit section.
The header details section displays general information about the AHECC code. Examples of information included in the header section are the AHECC, the effective period of the code and an indicative description of the types of commodities the AHECC code applies to. A complete description is contained in the AHECC, available from the Australian Bureau of Statistics (ABS cat. no. 1233.0).
The Permit section displays the permit(s) that need to be obtained by an exporter prior to the relevant commodity being exported from Australia. This section also contains information about exclusions to permit requirements. For example, if a permit is not required for consignments under 100kg, then the permit exclusion for net quantity would be set to 100kg. If an exporter lodges a declaration for 50kg, the system will not require a permit.
If the Permit Req'd column is populated, it may contain the following values:
* Y (indicating that a permit is always required)
* M (indicating that a permit may be required)
If the Permit Req'd column is blank, this indicates that a permit is not required.
Permit exclusions can relate to quantity, FOB value, country of origin or country of destination. The Alternate PIA field is used where more than one permit will satisfy the mandatory permit requirement for an AHECC. In these cases either the principal or the alternate permit must be reported in order to obtain an export declaration with a clear status. For example, AHECC 02013013 (Beef Primal Cuts) requires either a PIM permit or a PIA permit to be reported.
Note: if there is no permit associated with the AHECC, the Permit section will be unpopulated. If there is more than one permit for the AHECC, a list of these permits will display in the Permit box.
The following table lists the options available on the AHECC View screen.
Tip: The quick reference guide AHECC is available from the Customs website at www.customs.gov.au (click on cargo management re-engineering, then products and services).