How the change of use of goods impacts their tariff classification?

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This video story is about imported regulated power supplies, also called converters. The CN codes in question: 8504 40 30 or 8504 40 90? The tariff rates accordingly in question: 0 % or 3,3 %? 

We invite you to learn, how the change of use of the converters impacts their tariff classification. The story is based on the real-life situation taken from the judgment of the European Court of Justice in the case C-559/18.

Comments ()

en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

tariff classification of goods
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

tariff classification of goods
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

tariff classification of goods
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

tariff classification of goods
de, en
Customs tariff in simple terms: "mechanical and electric appliances"​ of​ chapters 84 and 85
15-05-2021

The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the limited offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

Thomas Woodtli

tariff classification of goods
de, en
Customs tariff in simple terms: "mechanical and electric appliances"​ of​ chapters 84 and 85
15-05-2021

The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the limited offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

Thomas Woodtli

tariff classification of goods
en, lt
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

tariff classification of goods
en, lt
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

tariff classification of goods
en, lt
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Liaubaitė

tariff classification of goods
en, lt
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Liaubaitė

tariff classification of goods
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