Classification of a pipe transportation device: an article of aluminium or a container?
Ingrida Kemežienė
Project manager, PricewaterhouseCoopers, UAB
Customs Compliance & Risk Management (CCRM) Journal, Issue 19, February / March 2023
March 12, 2023
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Image from Pixabay
Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.
- Topic: classification
- Market: Europe
- Copyright of the journal: CC Learning, UAB