December 09, 2021
en lt
Anti-dumping duties. Is the tariff classification of goods still important?

Photo by Jesse Collins on Unsplash

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.
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Comments ()

en
Challenging a BTI ruling
15-05-2022

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Dr. David Savage

classification
en
Challenging a BTI ruling
15-05-2022

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Dr. David Savage

classification
en, lt
The case with the smell of vanilla
24-04-2022

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

Ingrida Kemežienė

classification
en, lt
The case with the smell of vanilla
24-04-2022

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

Ingrida Kemežienė

classification
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

taxes
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

taxes
en, lt
Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

taxes
en, lt
Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

taxes
en, lt
Customs duties (tariffs)
30-01-2022

Customs duty is a tax imposed on goods upon their entry (import) or exit (export) from the customs territory. There are several types of customs duties.

taxes
en, lt
Customs duties (tariffs)
30-01-2022

Customs duty is a tax imposed on goods upon their entry (import) or exit (export) from the customs territory. There are several types of customs duties.

taxes
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