August 20, 2020
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Combined Nomenclature 2021 – overview of changes

Photo by Brooke Lark on Unsplash

The new version of the Combined Nomenclature 2021 is already approved and will be published in the Official Journal of the European Union in October or November 2020. It will be applicable from 1 January 2021. We overview the changes, which are indeed not many this year.

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Comments ()

en, lt
Wooden or plastic tableware (0% or 6.5% duty rate)?
21-07-2021

In this article, we overview a recent judgment of the Court of Justice of the European Union concerning tariff classification of goods. The product is 'bamboo beakers' made of plant fibers (72,33% by weight) and melamine resin (25,2% by weight), the latter gives the product its shape and strength. The questions raised: how are headings 3924 and 4419 of the Combined Nomenclature to be interpreted for the classification of this product; whether GIR 3 (a) ('heading which provides the most specific description') or GIR 3 (b) ('the material which gives the goods their essential character') should be applied.

Virginija Dordzikienė

tariff classification of goods
en, lt
Wooden or plastic tableware (0% or 6.5% duty rate)?
21-07-2021

In this article, we overview a recent judgment of the Court of Justice of the European Union concerning tariff classification of goods. The product is 'bamboo beakers' made of plant fibers (72,33% by weight) and melamine resin (25,2% by weight), the latter gives the product its shape and strength. The questions raised: how are headings 3924 and 4419 of the Combined Nomenclature to be interpreted for the classification of this product; whether GIR 3 (a) ('heading which provides the most specific description') or GIR 3 (b) ('the material which gives the goods their essential character') should be applied.

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tariff classification of goods
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Ingrida Sakalienė

tariff classification of goods
en, lt
CJEU: classification of sawn timber (boards)
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EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

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tariff classification of goods
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tariff classification of goods
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

tariff classification of goods
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