Mill Test Certificates to now accompany all Declarations for imported steel

The Guyana Revenue Authority (GRA) says as one of the measures to protect the State’s revenue, all importers of steel and steel products will now be required to submit Mill Test certificates from the Manufacturer of the product,along with their customs declarations.

The authority claims that a  recent review of the classification declared by importers on steel and steel products imported into Guyana revealed that the Harmonized System (HS) classification cannot be correctly determined without the Mill Test Certificate.

This Mill Test certificate, GRA says shows the proportion of the elements contained in the steel imported, thus the need for the certificate to accompany each shipment of steel in accordance with the provisions of Section 233 (1) of the Customs Act, Chapter 82:01.

It emphasizes that the Mill Test certificate must relate to the specific consignment in the declaration (invoices, Bills of Lading, quantities, specifications etc.) and can be facilitated by the supplier who would be able to obtain the certificate from the manufacturer.

The new requirement is in keeping with the Common External Tariff (CET) which also makes provisions for products of ‘non-alloy’ steel that attract a 10% customs duty.

GRA wishes to advise importers that if the required Mill Test Certificate is not submitted with the customs declaration, then the importer will be requested to deposit at the rate determined by GRA pending submission of the certificate.

Should the HSCC determine a different classification afterward upon examination of further documentation presented, a notice of demand will be issued to the importer under Section 17 (2) of the Customs Act, Chapter 82:01 for payment of the additional taxes.

Importers have the option of presenting their case to the Customs Tariff Tribunal for a determination should they challenge the classification after depositing the duties requested by GRA.

GRA is also advising that in order to reduce the delay in processing time and clearance of their goods, they can apply to the HSCC in advance for classification decisions on their imports to confirm whether they have used the correct Classifications.

The HSCC can be contacted at GRA through its Secretary, Reshma Budhram or at classification@gra.gov.gy.