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Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI … applications and validated the tariff classification of goods subject to audit in addition to other duties. David also represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.

The new version of the Combined Nomenclature 2021 is already approved and will be published in the Official Journal of the European Union in October or November 2020. It will be applicable from … 1 January 2021. We overview the changes, which are indeed not many this year.

Since the statutory validity period of a BTI decision is 3 years, it would appear that all these years a trader can be sure of the accuracy of the tariff classification of goods. However, it … should be recalled that the BTI decision may cease to be valid/ be annulled/ be revoked before the end of the set 3-year validity period.

Some of the most difficult disputes in the field of customs regulation arise due to the findings of the Customs Laboratory on the tariff classification of goods. If a tax dispute is pending in … court, the latter must verify the compliance of the Customs Laboratory's tests with the formal requirements and assess the comprehensiveness of the testing analysis together with the consistency of the examination data with the conclusion. This condition is essential. Hence, after transferring the dispute over the classification of goods to the court, they must evaluate the analysis carried out by the Customs Laboratory and the documents in accordance with the same rules as for other evidence in the case.

From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that … may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

We are honored to introduce a new member of the editorial board of the Customs Compliance & Risk Management journal - Mr. Roberto Raya da Silva from Brazil, the expert in foreign trade, customs … valuation, and tariff classification. Mr. Raya is an Accredited Engineer from the Federal Revenue Service for launching technical reports to customs. He became the first Senior Appraiser for the machinery and equipment section in Brazil.

Tęsiame temą, pradėtą Muitų teisė praktikams Nr. 80. Pastaraisiais metais (pastarąjį dešimtmetį (nuo 2010 m.)) ES Teisingumo Teismas (ESTT) yra nagrinėjęs ne vieną bylą, kurioje buvo teikiami … išaiškinimai Baltijos valstybių (Lietuvos, Latvijos, Estijos) teismams, pagal jų paklausimus ESTT dėl teisingo Kombinuotosios nomenklatūros (KN) aiškinimo. Šiame straipsnyje aptariamos bylos, susijusios su kalbiniu (lingvistinių) KN aiškinimu ir nagrinėjamos situacijos, ką reikėtų daryti ir kaip taikyti KN, kai jos versijos skirtingomis kalbomis nėra identiškos.

Šių metų pradžios teismų praktika užtikrintai perėmė 2019 m. pabaigoje suformuotą požiūrį į deklarantų atliekamas funkcijas. Ši tendencija negali nedžiuginti, kadangi formalaus deklarantų veiksmų … vertinimo administracinės atsakomybės kontekste atsisakymas ne tik leidžia sutaupyti reikšmingus administracinius resursus, bet ir užtikrina ramybės ir stabilumo jausmą susijusiems su muitinės formalumų atlikimu asmenims, grąžina susidomėjimą muitinės tarpininko profesija.

In the case of a Drone, a relatively new device that constantly finds a new application when making some adaptations, do you know how to classify properly? Do the interpretative rules of the … Harmonized System follow the technological evolution of goods?

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated … with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

In order to classify goods properly, we need to review numerous documents that we find on various websites: classification conclusions, regulations, court rulings, and much more. Emphasizing … the importance of correct classification of goods and facilitating this process, the European Commission has introduced a new database called CLASS consultation. I will give an overview of what we find in it and how to use it.

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of … goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

These are the 6 rules that are applied when setting up a 6-character commodity code. The rules are laid down in the global Harmonized System and transposed into the EU Combined Nomenclature.

The development of HS 2022 went much further than previous editions in regard to the environment: environmental concerns were a major focus and one of the foremost drivers for its change agenda. … HS 2022 is the ‘greenest’ HS to date.

Pastaraisiais metais (pastarąjį dešimtmetį (nuo 2010 m.)) ES Teisingumo Teismas yra nagrinėjęs ne vieną bylą, kurioje buvo teikiami išaiškinimai Baltijos valstybių (Lietuvos, Latvijos, Estijos) … teismams, pagal jų paklausimus ESTT dėl teisingo KN aiškinimo. Nagrinėdami šias bylas, galime išskirti aktualiausius praktinius aspektus ir klausimus, į kuriuos būtina atkreipti dėmesį teisingai klasifikuojant prekes.

The Harmonized System (HS) nomenclature is used for the uniform classification of goods traded internationally all over the world. HS codes are reviewed and updated once in 5 years. This month, … the seventh edition (HS 2022) of the HS nomenclature has been accepted. It shall come into force on 1 January 2022.

The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature. It is set out in the Annex … to the International Convention on the Harmonized Commodity Description and Coding System.

Po eilės Klaipėdos ir Panevėžio apygardos teismų, bei Lietuvos Aukščiausiojo teismo procesinių sprendimų, kuriais buvo išaiškintos deklarantų administracinės atsakomybės sąlygos, 2019 metai tapo … išties dosnūs deklarantų bendruomenei.

Prekių tarifinį klasifikavimą lemiantis kriterijus paprastai turi būti nustatytas atsižvelgiant į šių prekių objektyvius požymius ir objektyvias savybes, kurie išvardyti KN pozicijos aprašyme … ir skyriaus ar skirsnio pastabose. Tuo tarpu prekės, turinčios savarankiškas savybes ir aiškią paskirtį, negali būti pripažintos kitų prekių reikmenimis.

Muitinės laboratorijos išvados dėl prekių kodo nustatymo praktikoje tapo pagrindiniu prekės kodo įrodymu. Tačiau pastarųjų dienų teismų praktikoje buvo priminta, kad prekių klasifikavimas yra … teisės taikymo veiksmas, todėl akredituotos įstaigos vertinimai ar išvados, išeinantys už tiriamos prekės sudėties nustatymo ribų, neturi specialios įrodomosios vertės.