UK-London: Laboratory Analysis and Tariff Classification Service

The successful Supplier must be able to offer a full representational analytical service to the Authority to support its work outlined below.

Background to the Requirement - In order to establish how much duty is due on a particular type of commodity, each product entering the UK is classified in accordance with the UK Trade Tariff or the EU Customs Tariff depending on the movement of goods and a 10 -14 digit commodity code allocated.

HMRC is responsible for ensuring that goods entering the country are legal and declared correctly to customs. This is done by pre and post clearance documentary checks and physical examination of goods. At the UK border this work is done by Border Force collecting samples from shipments, and inland this work is conducted by HMRC who visit traders premises and undertake audits. In the course of this work goods may be confiscated for further examination to establish the specific make up and content with a view to pursuing any criminal activity identified concerning prohibited or counterfeit goods.

The Requirement - The supplier is required to provide analytical and technical services to the Authority for the purpose of determining the correct make up of a substance or sample to assist with 'classification' of goods and illicit trading within the UK.

The supplier must have an in-depth knowledge of the UK & EU Trade Tariffs, and understand classification principles to ensure accurate identification of goods from analysis and enable the Authority to determine:

• The correct Commodity code
• The correct amount of duties (Customs & Excise) and VAT are paid
• The collection of statistical information is maintained
• Whether an import or export licence is required
• That a Tariff Quota is applicable and/or export refund is due on some agricultural products
• The substances within the sample are as declared

The Supplier will also on occasion be required to provide Witness statements, and represent the Client at WCO meetings, Court hearings and tribunals. This may be to discuss specialist topics/procedures around analysis or to give explanations of their testing methods and results.