4911.99.20.00 - International customs forms (carnets) and parts thereof, in English or French (whether or not in additional languages) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4911.99.20.00, specifically covers international customs forms, commonly known as carnets. This includes the forms themselves and any component parts, provided they are primarily in English or French. The presence of additional languages does not preclude classification under this heading, as long as English or French is also present. These documents are essential for facilitating temporary importation of goods without payment of duties and taxes in participating countries.
While other printed matter exists within Chapter 49, this specific category is distinguished by the highly specialized function of its contents. Unlike general printed pictures, photographs, or other miscellaneous printed articles, carnets are designed for a precise legal and administrative purpose within international trade regulations. Their inherent value lies in their recognized status as official transit documents.
As a leaf node in the HTS structure, this category does not have further subdivisions. Therefore, classification relies heavily on identifying the specific nature and intended use of the printed material. Importers and exporters should ensure that the documents they are classifying meet the criteria of official customs carnets and are primarily presented in either English or French to fall under this heading.