March 19, 2020
en lt

These are the 6 rules that are applied when setting up a 6-character commodity code. The rules are laid down in the global Harmonized System and transposed into the EU Combined Nomenclature.

It is important to note that Rules 1-4 must be applied sequentially.

Rules 1 to 5 are used to determine the 4 digits of the commodity code (heading), Rule 6 - to determine the digits 5 and 6 (subheading).

Rule 1 

Most goods are classifiable under the Rule 1. It provides that the classification is determined principally by the terms of the headings and the relative section or chapter notes.

Rule 2, points (a) and (b)

2 (a) applies to the classification of goods which are incomplete or unfinished but have the essential character of the complete or finished article.

2 (b) provides that each heading which relates to a particular material or substance shall also apply to the mixtures and combinations consisting of it. For example, although the leather jacket has a cotton lining and metal buttons, this rule allows it to be classified under heading 4203 as a leather jacket. When the goods consisting of several materials are classifiable under two or more headings, Rule 3 applies.

Rule 3, points (a), (b) and (c)

Rule 3 applies when the goods are classifiable under two or more headings. Points (a), (b) and (c) of the Rule 3 shall be applied sequentially.  

3 (a) states that the heading which provides the most specific description shall be preferred.

3 (b) applies to the classification of mixtures or sets in respect of the material or component which gives them their essential character.

3 (c) is used when the goods cannot be classified by reference to 3 (a) or (b). Such goods shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Rarely applied, mostly to new technologies. Rule 4 provides that the goods shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5, points (a) and (b)

5 (a) is applicable to the classification of cases and containers, specially shaped or fitted to contain a specific article or set of articles, such as cases for musical instruments, binoculars, ornaments. 

5 (b) indicates how to classify packing materials supplied with packaged goods.

Rule 6

Rule 6 applies after the heading has been determined. It states that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes. 

Source

The Combined Nomenclature edition applicable in 2020; adopted on October 9, 2019, by the Commission Implementing Regulation (EU) 2019/1776

Comments ()

lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

classification
lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

classification
image lt
Prekių tarifinio klasifikavimo pokyčiai nuo 2022.01.01
26-12-2021

Eglė Pučkuvienė

classification
image lt
Prekių tarifinio klasifikavimo pokyčiai nuo 2022.01.01
26-12-2021

Eglė Pučkuvienė

classification
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature applicable as from 1 January 2022 was adopted by Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are actually a lot.

Eglė Pučkuvienė

classification
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature applicable as from 1 January 2022 was adopted by Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are actually a lot.

Eglė Pučkuvienė

classification
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

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.

Jonas Sakalauskas

classification
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

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.

Jonas Sakalauskas

classification
en, lt, ru
Binding Tariff Information decision (BTI)
01-12-2021

Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their goods and can be sought before importing or exporting goods.

classification
en, lt, ru
Binding Tariff Information decision (BTI)
01-12-2021

Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their goods and can be sought before importing or exporting goods.

classification
Forgot password?

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.


Continue with Google Login with LinkedIn

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large