Thesis (M.Sc.)--Chulalongkorn University, 2009

The research investigates factors of variation cause of errors in the tariff classification of import goods and solves those problems. There are two groups of respondents, importers and customs brokers. The study finds that both importers and customs brokers do not have enough knowledge background on the tariff classification. Moreover, the tariff codes system is complex and difficult to understand and the lack of details in interpretative rules can cause the errors in classification process. Lastly, the services from customs in relation to the tariff classification take very long time and do not satisfy the need of importers and customs brokers. According to factors above, the first recommendation is that customs have to make the seminars or workshops on the tariff classification for importers and customs brokers to increase knowledge. Moreover, the handbook or guide line for the classifications should be public and provide to importers and customs brokers Secondly, the fast speed services from customs regarding the tariff classification can help importers and customs brokers to reduce errors in import goods classification.