HS codes with a basis and an approver: why they belong on the item
For an importer, each item’s HS code (its number in the Harmonized System) is the basis for deciding the import duty rate (together with origin and any trade agreement). A wrong classification can lead to underpaid duty that is assessed later, or to overpaying without noticing. Yet in many companies the HS code lives only in the customs clerk’s spreadsheet, or is typed into each declaration from scratch.
Where the HS code is kept
In M&C ERP the HS code is an attribute of the item (品目), in its import customs section (通関情報（輸入）), together with:
- the country of origin (原産国);
- the HS classification basis (HSコードの根拠) and basis reference (根拠番号), for example a ruling or guidance number;
- the HS code approver (HSコード承認者) and approval time (HSコード承認日時);
- the item’s default import duty and import VAT rates.
Because it sits on the item, every declaration that includes the item uses the same code and the same rate, instead of each person typing it again.
Why a basis and an approver
An HS code without a basis is just a number. When customs asks, or when the person in charge changes, the question “why does this item have this code?” needs an answer. Recording the basis and the approver on the item lets you answer without searching old e-mails.
Classification itself remains the responsibility of the company and its customs agent. The system does not classify anything; it records who decided and on what basis.
No approval, no submission
If a customs declaration contains an item whose HS code is not approved, the declaration cannot be submitted (提出): the system shows the error E_HS_NOT_APPROVED. Someone with the right permission opens the item, checks the code and basis, and presses approve HS code (HSコードを承認). The approver and time are recorded, and the declaration can be submitted.
So in M&C ERP, a declaration with a new item whose HS code nobody has reviewed cannot be submitted.
What to check in the demo
- Open an item and look at its customs section: HS code, origin, basis, approver.
- Open the shipment of the demo’s HS approval scenario, create the declaration and try to submit it: see the error message.
- Approve that item’s HS code, go back to the declaration and submit it.
- Ask your customs clerk where the classification basis is recorded today, and who approves it.
The basis text in the demo is an example for demonstration, not a classification opinion on any real item.