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Overview

This is a very interesting case, when the tariff classification of goods has divided the opinions of business, customs, the European Commission, the courts, and the Court of Justice of the European Union (ECJ)! Regarding the classification issue, not only the Binding Tariff Information decision on one HS code adopted by the customs authorities, but also the Implementing Regulation of the European Commission, which classified the goods under another HS code, became invalid.

In addition, we invite you to read a summary of this ECJ judgment in Case C-182/19 and insights into the possible implications of the judgment in an article by Dr. David Savage.

Resources are available after purchase.

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