- Knowledge
Interview with the Senior Appraiser of machinery and equipment in Brazil
Image by Pete Linforth from Pixabay
- Topic: classification
- Copyright of the journal: CC Learning, UAB
Image by Pete Linforth from Pixabay
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Article 34 (7)(ііі) of the Union Customs Code provides for that the customs authorities shall revoke BTI decisions where they are no longer compatible with the classification decisions, classification … opinions or amendments of the HS nomenclature Explanatory Notes. In such cases, the European Commission issues a Communication and publishes it in the 'C' series of the Official Journal of the European Union. This article provides an overview of the recent Communication C/2024/5990 and the classification opinions contained therein.
Ingrida Sakalienė
Article 34 (7)(ііі) of the Union Customs Code provides for that the customs authorities shall revoke BTI decisions where they are no longer compatible with the classification decisions, classification opinions or amendments of the HS nomenclature Explanatory Notes. In such cases, the European Commission issues a Communication and publishes it in the 'C' series of the Official Journal of the European Union. This article provides an overview of the recent Communication C/2024/5990 and the classification opinions contained therein.
Ingrida Sakalienė
The use of the ‘legislative purpose’ criterion in the classification of goods (i.e. whether the product should be taxed or not) leads to a lack of uniformity and undermines the principle underlying … the HS Convention. Therefore, it is proposed to minimize the use of the ‘legislative purpose’ criterion and to return to the traditional classification rules of the World Customs Organization Harmonized System Convention. The article below is a short version of the full article, which has been published in the World Customs Journal, 2024, Issue 18(2). Publication of the short version with a reference to the full version was approved by the WCJ.
Omer Wagner
The use of the ‘legislative purpose’ criterion in the classification of goods (i.e. whether the product should be taxed or not) leads to a lack of uniformity and undermines the principle underlying the HS Convention. Therefore, it is proposed to minimize the use of the ‘legislative purpose’ criterion and to return to the traditional classification rules of the World Customs Organization Harmonized System Convention. The article below is a short version of the full article, which has been published in the World Customs Journal, 2024, Issue 18(2). Publication of the short version with a reference to the full version was approved by the WCJ.
Omer Wagner
Everyone knows how crucial accurate customs classification is to global trade compliance. In this article, the author explores the importance of accurate data in customs classification, which … data matters, and how to trust the data you are working with. She also explores the evolving role that Artificial Intelligence (AI) can play in assigning tariff codes now and potentially in the future.
Elizabeth Davies
Everyone knows how crucial accurate customs classification is to global trade compliance. In this article, the author explores the importance of accurate data in customs classification, which data matters, and how to trust the data you are working with. She also explores the evolving role that Artificial Intelligence (AI) can play in assigning tariff codes now and potentially in the future.
Elizabeth Davies
Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice … (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings 8544 70 00 and 9001 10 90. The case also considered the principles of legal certainty and legitimate expectations that businesses increasingly need to rely upon to justify various decisions.
Ingrida Kemežienė
Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings 8544 70 00 and 9001 10 90. The case also considered the principles of legal certainty and legitimate expectations that businesses increasingly need to rely upon to justify various decisions.
Ingrida Kemežienė
The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced … technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.
The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.
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