Cross-Border Duties and Customs Merchant Policy
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1. Scope and purpose
1.1 This Policy sets out the obligations of a Merchant using the Tanqory platform (the "Platform") in respect of customs information, documentation and regulatory compliance for cross-border shipments.
1.2 It applies to all cross-border shipments arranged through the Platform, whether on Delivered At Place, Delivered Duty Paid or any other delivery terms.
1.3 It forms part of the Merchant Agreement. Where a shipment is made on DDP terms, the Merchant DDP Responsibility Terms apply in addition, and prevail over this Policy in the event of inconsistency.
1.4 Terms defined in the Merchant DDP Responsibility Terms have the same meaning here.
2. Allocation of responsibility
2.1 The Merchant is the source of all customs information. The Merchant is responsible for the accuracy, completeness and currency of all Customs Data relating to its goods, regardless of the delivery terms applicable to a shipment and regardless of who bears the Import Charges.
2.2 This allocation applies notwithstanding any provision of the Shipping Policy or any other Tanqory document that describes a customer, consignee or buyer as responsible for the accuracy of customs information in respect of goods sold by a Merchant.
2.3 Tanqory provides tools to capture, structure, validate, store and transmit Customs Data. Providing those tools does not make Tanqory the author of the data, does not transfer any part of the responsibility in clause 2.1, and does not constitute advice.
3. Customs data quality standard
3.1 For each item the Merchant offers for cross-border sale, the Merchant shall maintain:
(a) a tariff classification, comprising the Harmonized System code and any national subheading required by a destination jurisdiction; (b) a country of origin determined under the origin rules of the destination jurisdiction; (c) a customs description meeting the standard in Section 5; (d) a customs value determined under the valuation rules of the destination jurisdiction; (e) net and gross weight, and dimensions where required; (f) unit of measure and quantity; (g) material composition, where composition affects classification, duty rate, origin or regulatory treatment; and (h) any regulatory identifier, certification, licence or permit reference the goods require.
3.2 The Merchant shall keep this data current. A change to a product, its composition, its supplier, its country of manufacture or its packaging may change one or more of the elements in clause 3.1.
3.3 Data that is absent, placeholder, copied from an unrelated product, or generated without review does not satisfy this Policy.
4. Tariff classification
4.1 Classification is a legal determination and is the Merchant's responsibility.
4.2 The Merchant shall not classify goods by convenience, by duty rate, by analogy to an unrelated product, or in reliance on a supplier's assertion without review.
4.3 Where the Platform proposes a classification, whether by rule, by lookup or by automated or machine-learning means, that proposal is a suggestion for the Merchant to review. Confirmation by the Merchant is a representation by the Merchant. Tanqory gives no warranty as to any proposed classification.
4.4 The Merchant is responsible for obtaining a binding tariff ruling or equivalent instrument where it considers one necessary, and for its consequences.
5. Customs description
5.1 A customs description shall state plainly what the goods are, in terms a customs officer can act on without extrinsic knowledge.
5.2 The following are not adequate customs descriptions, whether alone or in combination: a product title; marketing copy; a brand or model name; an internal stock reference; an abbreviation; a category label such as "goods", "sample", "parts", "accessories" or "gift"; or a description in a language the destination authority does not accept.
5.3 A customs description shall not obscure the nature, composition, function or intended use of the goods.
5.4 Where the Platform maintains a customs description field separately from a product description field, the Merchant is responsible for the content of the customs description field. The separation exists because the two serve different purposes and are read by different audiences. It does not transfer responsibility.
6. Country of origin
6.1 Country of origin is determined by the origin rules of the destination jurisdiction and is not the country of shipment, the country of the supplier, the country in which the Merchant is established, or the country in which the goods were packaged.
6.2 Where the Merchant claims preferential origin under a trade agreement, the Merchant is responsible for holding the certificate, declaration or statement on origin the claim requires, for its accuracy, for retaining it, and for producing it on demand.
6.3 An unsubstantiated preference claim may result in reassessment, penalty and loss of preference. The consequences are the Merchant's.
7. Customs value
7.1 The Merchant shall declare the customs value determined under the valuation rules of the destination jurisdiction.
7.2 The Merchant shall not under-declare, over-declare, split a consignment, or misdescribe the nature of a transaction in order to affect the value declared or the duty payable.
7.3 The Merchant shall not describe goods as a gift, sample, warranty replacement, returned item or item of no commercial value unless that description is accurate.
7.4 A request from a customer, a supplier or any other person to declare a value other than the true value shall be refused, and the Merchant shall not act on it.
7.5 The Merchant is responsible for the correct treatment of freight, insurance, assists, royalties, licence fees, commissions, packing and proceeds of resale in accordance with the applicable valuation rules.
8. Documentation
8.1 The Merchant is responsible for the commercial invoice and every other customs document required for a shipment.
8.2 Where a document is generated by the Platform or by a Carrier from Customs Data supplied or confirmed by the Merchant, that document is the Merchant's document.
8.3 The commercial invoice, the customs declaration, the transport document and the goods shipped shall be consistent with one another.
8.4 The Merchant shall provide any certificate, licence, permit, safety data sheet, dangerous goods declaration or conformity document a shipment requires, before dispatch.
9. Restricted, prohibited and controlled goods
9.1 The Merchant is responsible for determining whether goods may lawfully be exported from the origin jurisdiction and imported into the destination jurisdiction.
9.2 The Merchant shall not offer for cross-border sale any goods that are prohibited in a destination jurisdiction, or that require an authorisation the Merchant does not hold.
9.3 The Merchant shall identify goods that are subject to dangerous goods rules, dual-use or export control regimes, sanitary or phytosanitary control, licensing, quota, age restriction, or product safety certification, and shall comply with the applicable requirements including packaging, labelling and documentation.
9.4 The Merchant shall comply with all applicable sanctions and export control laws and shall not ship to, or transact with, any sanctioned person, entity or territory.
9.5 Tanqory may refuse to transmit, may suspend, and may report any shipment it reasonably believes contravenes this Section.
10. Import charges and disclosure to customers
10.1 Where duties or import taxes are displayed by the Platform, they are estimates. Tanqory does not warrant that they will equal the amount assessed.
10.2 The Merchant shall ensure that its storefront and customer communications:
(a) state accurately who bears Import Charges under the delivery terms the Merchant has elected; (b) identify estimated amounts as estimates where required; (c) where shipments are made on DAP terms, make clear that the customer may be required to pay Import Charges at destination before the goods are released; and (d) comply with all applicable price indication, total price, and consumer information law in every jurisdiction in which the Merchant offers goods.
10.3 The Merchant shall not represent that Tanqory guarantees, fixes, underwrites or settles any Import Charge.
10.4 The Merchant shall not describe a shipment as duty paid, delivered duty paid, or as carrying no further charges, unless the shipment is in fact made on DDP terms under the Merchant DDP Responsibility Terms.
11. Carrier and customs interaction
11.1 Carriers, customs brokers and handling agents act under their own arrangements. Their terms may impose obligations, limitations and time bars on the Merchant and the consignee.
11.2 Tanqory does not perform customs clearance, does not lodge declarations, and is not a customs broker, customs agent, declarant or importer of record.
11.3 Where a Carrier or broker requires an authority, power of attorney or representation appointment from the Merchant, the Merchant is responsible for granting it and for its terms. Tanqory does not grant, hold or exercise such an authority.
11.4 The Merchant shall respond promptly to any request for information from a Carrier, broker or Customs Authority, and shall keep its contact details current for that purpose.
12. Records
12.1 The Merchant shall retain records sufficient to substantiate its Customs Data, including classification reasoning, origin evidence, valuation basis and supporting documentation, for the period required by each destination jurisdiction and in any event for not less than seven (7) years from the date of shipment.
12.2 The Merchant shall produce such records promptly to Tanqory, a Carrier, a broker or a Customs Authority on request.
13. Errors, investigations and corrections
13.1 The Merchant shall notify Tanqory without undue delay on becoming aware of:
(a) any material inaccuracy in Customs Data already used for a shipment; (b) any customs enquiry, audit, assessment, penalty, detention or seizure affecting its shipments; or (c) any allegation that goods it has shipped were misdeclared.
13.2 The Merchant shall take all steps necessary to correct an inaccurate declaration, including making or procuring an amended declaration and paying any resulting Import Charge.
13.3 Tanqory may require the Merchant to suspend cross-border shipping to a destination pending correction.
14. Monitoring, suspension and consequences
14.1 Tanqory may monitor Customs Data quality on the Platform, including completeness and evident implausibility, and may notify the Merchant of apparent deficiencies.
14.2 Monitoring is not verification. Any check Tanqory performs is for platform integrity and does not verify the correctness of any classification, origin, description or value, and does not relieve the Merchant of any obligation under this Policy.
14.3 Tanqory may restrict or suspend cross-border shipping, DDP eligibility, or specific destinations, where the Merchant is in breach of this Policy or where Tanqory reasonably suspects misdeclaration.
14.4 Repeated or serious breach is a material breach of the Merchant Agreement.
15. Indemnity and liability
15.1 The Merchant shall indemnify Tanqory on the terms set out in Section 23 of the Merchant DDP Responsibility Terms, which apply to breach of this Policy whether or not the relevant shipment was made on DDP terms.
15.2 Tanqory's liability in connection with this Policy is limited as set out in Section 24 of the Merchant DDP Responsibility Terms.
16. Governing law and general
16.1 This Policy is governed by the laws of Singapore, and disputes are resolved by arbitration in Singapore under the SIAC Rules.
16.2 Nothing in this Policy deprives a consumer of any right that cannot be excluded or varied by agreement under applicable mandatory law.
16.3 If any provision is held invalid or unenforceable it is severed and the remainder continues in effect.
16.4 The English version prevails over any translation.
Appendix: Counsel decisions embedded in this draft
| Clause | Decision required |
|---|---|
| Preamble | Whether to publish standalone or fold into the Shipping Policy amendment |
| 2.2 | Delete if the Shipping Policy is amended directly. Do not leave both in force |
| 12.1 | Record retention period |
| 14.2 | Effectiveness of the no-verification clause given the monitoring described in 14.1 |
| 15.1, 15.2 | Whether to incorporate by reference or reproduce in full |