5 GCA § 73104.1: Classification of Merchandise for the Purpose of Entry Compliance.

(a) For the purpose of entry clearance and taxes, exemptions, or drawbacks applicable to imported or exported goods under Title 11, Guam Code Annotated, such goods shall be classified using the Harmonized Commodity and Coding System (HCCS) of classification and its related Explanatory Notes as maintained by the World Customs Organization.

(b) The rate of taxes, exemptions, or drawbacks applicable to goods to be imported, goods imported, or goods to be exported shall correspond to the classification of the goods in the Customs Harmonized Commodity and Coding Classification Schedule Regulation.

(c) An importer, licensee, or owner of the goods required to make an entry for goods under this Act shall correctly classify imported goods in accordance with § 73104.1(a) of this Article.