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All over the world, in the field of training in customs matters, so far, there has not been coordinated cooperation between customs officers’ “in-house” training and study process in civil higher … education establishments both within the borders of one country and among several countries. With regard to the training of customs matters, the EC TAXUD proposes merging all four elements together, where the study process remains within the individual scope of member states and is managed in accordance with national requirements. The paradox of customs activity remains – along with the uniform EU regulation, there are 28 national customs office institutions with uniform competence requirements, but with individually regulated curriculum content and professional standards.

National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised … a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.