Does the duty rate always depend on the commodity code for the goods?
Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward
processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.
Prof Dr Sandra Rinnert, Michael Lux, Enrika Naujokė