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Can the net for making pockets in the rear part of seats and the protection for the inside of seats be classified under subheading 9401 90 80 of the Combined Nomenclature (CN) as parts of seats? … The "value" of the answer to the importer is EUR 300 000! The Court of Justice of the European Union has provided clarification on this point.

Kaip manote, daro ar ne deklarantas administracinį nusižengimą išleidimui į laisvą apyvartą sąmoningai deklaruodamas kitą nei laikinojo saugojimo deklaracijoje nurodytą prekės kodą, jeigu remiasi … vien tik dokumentais ir nepatikrina prekių, juo labiau, kad tokiu būdu muito tarifas iš 5,1% tampa 0%? Apžvelkime praktinę situaciją, kurią išspręsti neteismine tvarka užtruko 1,5 metų.

This is not a scientific paper claiming to be absolutely complete - it is rather a short examination (born out of the practitioner’s view) of the complexity of classification based on a simple … article (with minor variations) and a pointing out of the (often, usually) missing information to classify an article completely (automated?) based on existing (tabular?) data. Let us now consider the complexity of classification in the EU nomenclature using a simple example. Let's take as an example a screw, more precisely a hexagon head screw.

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.

The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business … is constantly confronted with questions of the proper classification of goods, which, for certain goods, we will overview. In this article, let’s start with the classification of inflatable couches: Are they furniture or camping equipment? The duty tariff would be 3.7% or 12%, respectively.

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward … processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform … application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.

In 2022, the approach to the classification of unmanned aircraft changed. A separate heading has been introduced for them. Has the classification of these goods been simplified? Have there been … fewer problems in determining their code? Let's find out what challenges we may face when classifying some types of drones.

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of … their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

„Prekių tarifinis klasifikavimas“, „muitinės laboratorija“, „Sąjungos muitinės kodeksas“, „tarpinis sprendimas“, „nesukelia teisinių pasekmių“. Visos šios frazės yra ne kartą girdėtos, skaitytos, … analizuotos. Ypatingai kai sprendžiamas klausimas - kokiu būdu ginčyti Muitinės laboratorijos tyrimo išvadas, kokie turėtų būti pateikti įrodymai leidžiantys nuginčyti minėtas išvadas? Apžvelkime aktualius Lietuvos vyriausiojo administracinio teismo išaiškinimus.

In CCRM Issue 14 we wrote about a case, where a company challenged a BTI ruling. There is news in this case, as the European Commission issued a classification regulation concerning such products. … We take this opportunity to update the article, which not only provides information on how to classify ‘a plastic basin with a plastic disposable liner to be used in clinical settings’ (9018, 3922, or 3924), but also provides an overview of the tools, procedures and possible pitfalls of the tariff classification of goods; and discusses what all the stakeholders can learn from this case.

Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which … is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which one or which ones apply to the goods. This new import process aims to optimise customs inspection and increase the application of fines due to incorrect classification.

The Combined Nomenclature (CN) is updated annually and businesses should check for changes relating to imported or exported goods. The version of the CN to be applied in 2023 has already been … published. Let's take a look at the more important changes, which are, in fact, not many - 42 new CN codes were introduced, 23 CN codes were abolished.

After the publication of a certain communication in the EU Official Journal, Binding Tariff Information (BTI) decisions must be revoked if they no longer correspond to the interpretation of the … customs nomenclature according to the specified international tariff measures. The latest communication was published at the end of October this year. Let's take a look at the current issues that are important for both business and customs. For example, how should household plastic clothes hangers be classified? Or what about digital smart pen classification?

Tariff classification is never simple. This is a complex process that has been always causing complications and misunderstandings. It may seem that persons over the years should have learned … to avoid problems when classifying goods. However, in practice the further it goes, the more complicated it becomes. In this article, we offer to get acquainted with one such example that confirms this statement.

The areas requiring customs compliance are of a very technical nature. To get it right, a systematic approach is required. In this article, we present the ‘Tariff classification toolkit’, developed … by the author. This is a generic version of a toolkit. It can be tailored to the requirements of any company by expanding them and making the requirements more specific.

Verslui gali tekti dirbti su keliomis klasifikavimo sistemomis, o nuo teisingo prekių klasifikavimo jose priklauso prekybos sąlygos. Tai nebūtų problema, jeigu kartą nustačius prekės kodą, būtų … užtikrintas tvirtas ir stabilus pagrindas tarptautinei prekybai. Deja, šis pagrindas labai nestabilus dėl daugelio priežasčių. Apžvelkime kai kurias jų, susijusias su prekių klasifikavimu Suderintoje sistemoje ir atitinkamose nacionalinėse sistemose.