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government of the turks and caicos islands customs tariff

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"<strong>the</strong> Tariff" means <strong>the</strong> Custom Tariff 2010 set out in Part III <strong>of</strong> this<br />

Schedule; <strong>and</strong><br />

"<strong>the</strong> Tariff Rules" means <strong>the</strong> General Rules for <strong>the</strong> Interpretation<br />

<strong>of</strong> <strong>the</strong> Tariff set out at heading C <strong>of</strong> this Part.<br />

3. A copy <strong>of</strong> <strong>the</strong> Convention <strong>and</strong> <strong>of</strong> <strong>the</strong> HS shall be lodged for<br />

record at <strong>the</strong> Customs Department in Gr<strong>and</strong> Turk <strong>and</strong> shall be open<br />

for inspection by <strong>the</strong> public during <strong>the</strong> normal business hours <strong>of</strong><br />

that Department.<br />

B. Explanatory Notes<br />

1. The Tariff is divided into 21 Sections <strong>and</strong> 97 Chapters.<br />

Each Section <strong>and</strong> Chapter has a title. The text <strong>of</strong> each Section title<br />

sets out <strong>the</strong> most general description <strong>of</strong> <strong>the</strong> goods which fall within<br />

that Section.<br />

The text <strong>of</strong> each Chapter title sets out <strong>the</strong> most general description<br />

<strong>of</strong> <strong>the</strong> goods which fall within that Chapter.<br />

The descriptions <strong>of</strong> <strong>the</strong> goods set out in <strong>the</strong> text <strong>of</strong> each Chapter<br />

title within any Section all fall within <strong>the</strong> most general description<br />

set out in <strong>the</strong> text <strong>of</strong> <strong>the</strong> Section title <strong>of</strong> that Section.<br />

2. (1) The texts <strong>of</strong> <strong>the</strong> headings <strong>and</strong> subheadings are set out in<br />

<strong>the</strong> third column <strong>of</strong> <strong>the</strong> Tariff headed "DESCRIPTION". The text<br />

<strong>of</strong> <strong>the</strong> one dash subheadings in that column are preceded by a<br />

single dash. The text <strong>of</strong> <strong>the</strong> two dash subheadings in that column<br />

are preceded by a double dash. The text <strong>of</strong> <strong>the</strong> three dash<br />

subheadings in that column are preceded by a triple dash.<br />

(2) The text <strong>of</strong> each heading within a Chapter sets out a<br />

more specific description <strong>of</strong> <strong>the</strong> goods which fall within <strong>the</strong> more<br />

general description set out in <strong>the</strong> text <strong>of</strong> <strong>the</strong> Chapter title <strong>of</strong> that<br />

Chapter. The text <strong>of</strong> each one dash subheading within a heading,<br />

sets out a more specific description <strong>of</strong> <strong>the</strong> goods which fall within<br />

<strong>the</strong> more general description set out in <strong>the</strong> text <strong>of</strong> that heading. The<br />

text <strong>of</strong> each two dash subheading within a one dash subheading<br />

sets out <strong>the</strong> most specific description <strong>of</strong> <strong>the</strong> goods which fall<br />

within <strong>the</strong> more general description set out in <strong>the</strong> text <strong>of</strong> that one<br />

dash subheading. The text <strong>of</strong> each three dash sub-heading within a<br />

two dash sub-heading sets out a specific description <strong>of</strong> goods<br />

afforded special treatment in <strong>the</strong> Turks <strong>and</strong> Caicos Isl<strong>and</strong>s.<br />

3. The two <strong>and</strong> three dash subheadings, taken toge<strong>the</strong>r,<br />

describe all <strong>the</strong> goods which make up <strong>the</strong> one dash subheading<br />

within which <strong>the</strong>y fall. The one dash subheadings, taken toge<strong>the</strong>r,<br />

describe all <strong>the</strong> goods which make up <strong>the</strong> heading within which<br />

<strong>the</strong>y fall. The headings, taken toge<strong>the</strong>r, describe all <strong>the</strong> goods<br />

which make up <strong>the</strong> Chapter within which <strong>the</strong>y fall.<br />

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