May 07, 2023
en lt
Harley-Davidson case highlights limits of binding origin information in Union customs law

Photo by Stephan Louis on Unsplash

In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?
View subscription plans

OR

Continue reading this article

Open for free

Comments ()

News update
icon
UK news June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
icon
UK news June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
Case law
icon
Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin
24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

origin
Case law
icon
Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin
24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

origin
News update
icon
Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Turkey earlier in June.

Dr Anna Jerzewska

duties, taxes
News update
icon
Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Turkey earlier in June.

Dr Anna Jerzewska

duties, taxes
Country update
icon
Introduction of advance rulings system in Côte d’Ivoire
14-06-2024

In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.

Segba Jean Soro

classification, origin
Country update
icon
Introduction of advance rulings system in Côte d’Ivoire
14-06-2024

In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.

Segba Jean Soro

classification, origin
Country update
icon
The impact of the Turkish-Israeli trade crisis on the region
09-06-2024

Recently, trade relations between Turkey and Israel have been shaky. Although Turkey and Israel have had a free trade agreement for many years, Turkey announced that it would stop all trade with Israel, to which Israel responded that it intended to abolish the free trade agreement and also impose additional 100% tariffs on imports from Turkey. This crisis will not only affect the two parties, but possibly also EU traders.

Omer Wagner

origin
Country update
icon
The impact of the Turkish-Israeli trade crisis on the region
09-06-2024

Recently, trade relations between Turkey and Israel have been shaky. Although Turkey and Israel have had a free trade agreement for many years, Turkey announced that it would stop all trade with Israel, to which Israel responded that it intended to abolish the free trade agreement and also impose additional 100% tariffs on imports from Turkey. This crisis will not only affect the two parties, but possibly also EU traders.

Omer Wagner

origin
Forgot password?

* Mandatory fields

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.


Login with Google Login with LinkedIn

Contact us

Thank you for report
Maximum file size 6mb
File is too large