The interpretation of this concept is based on the relocation of production of a product from, for example, the US to another part of the world in order to avoid punitive tariffs on goods originating in the US, for example by allowing them to be imported into the EU as goods originating in a country

CBAM relies on non-preferential origin for a number of purposes (i.e. for imported and returned goods but also rebates) and the EU Commission’s Q&A document specifically mentions Article 60(2) of the UCC (https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en#faq).

Alternatively, the court relied on The Israeli Ordinance for the Carriage of Goods by Sea [2]. It held that even assuming that the forwarder’s liability of the could be established here, it was necessary in such a situation to examine the terms of the forwarder's bill of lading.

The use of the ‘legislative purpose’ criterion in the classification of goods (i.e. whether the product should be taxed or not) leads to a lack of uniformity and undermines the principle underlying the HS Convention.

When it comes to the classification of such goods, opinions among countries varied significantly.

Nobody likes to be penalised - whether you are an importer, a customs broker, or just a driver taking goods across the border. The penalty is a negative consequence for any person who has committed the offence. It is clear when a person deliberately does something illegal to benefit from it.

For more examples of how AI can be used to classify goods, watch Christopher Matt's video  'Tariff classification of goods: Where AI can help you'. WHAT IS THE CORRECT CLASSIFICATION?

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes.

The court ruled in favour of the importer, taking into account the documentary evidence of the Turkish origin of the goods and the lack of conclusive evidence by customs that the goods originated in Iran.

News at a glance: revised PEM Convention entered into force; lists of goods subject to licensing and quotas approved for 2025; rules for importing goods subject to official controls updated; state control of non-food products resumed; Import duty exemptions for defence-related goods; gradual annual increases

In every scenario, customs can stop the movement of goods, refuse the release of goods, and ultimately has the possibility to seize the goods.

In the US, different jurisdictions apply depending on the product or legal area.It also highlights the importance of correctly classifying goods and keeping this information up to date. This applies even to companies that only need to classify national goods.

Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

It was later found that the declaration contained an incorrect HS code and the goods were actually subject to international sanctions. In such cases, different Member States’ approaches might differ. For example, Lithuanian customs rejected the declaration and the goods were returned.

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of these connection formulae, and the difference between them is not always clear.

News in brief: summary (harmonised tariff threat schedule) of recent tariff-related developments in the US; tariffs on steel and aluminium have come into force; new tariffs on imports of automobiles and certain automotive parts; amendment to tariffs on Canadian and Mexican goods; tariffs on countries

News in brief: tariff notices; preparation for upcoming changes under the Windsor Framework; trade remedies notices; end of the Modernising Authorisations project; Russian sanctions evasion; safety and security declaration requirements for importing goods from the EU; first Customs Technical Handbooks

News in week 5: the US launches a trade war by imposing tariffs on Mexican, Canadian and Chinese goods, and Canada announces tariffs of 25% on US goods; EU plans to impose additional tariffs on agricultural products and fertilisers from Russia and Belarus; imports of screws without heads subject to registration

Let us review the main highlights determining the classification of such goods.