Articles
Update of the Council’s Sanctions Best Practices: when should persons not listed on EU sanctions lists nonetheless be treated as sanctioned?
Editorial note: Sanctions are one of the examples of growing number of border restrictions and prohibitions. This is impacting a number of companies involved in global trade. The nature of sanctions … is becoming more diverse and the list of sanctioned persons is growing. As a result, importers, exporters and other actors have no choice but to be more careful in choosing who they work with. Especially in light of the recent updates by the Council of the European Union on the understanding of who is a sanctioned person.
Edouard Gergondet
Update of the Council’s Sanctions Best Practices: when should persons not listed on EU sanctions lists nonetheless be treated as sanctioned?
Editorial note: Sanctions are one of the examples of growing number of border restrictions and prohibitions. This is impacting a number of companies involved in global trade. The nature of sanctions is becoming more diverse and the list of sanctioned persons is growing. As a result, importers, exporters and other actors have no choice but to be more careful in choosing who they work with. Especially in light of the recent updates by the Council of the European Union on the understanding of who is a sanctioned person.
Edouard Gergondet
Binding Tariff Information: for one or for all?
Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice … (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings 8544 70 00 and 9001 10 90. The case also considered the principles of legal certainty and legitimate expectations that businesses increasingly need to rely upon to justify various decisions.
Ingrida Kemežienė
Binding Tariff Information: for one or for all?
Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings 8544 70 00 and 9001 10 90. The case also considered the principles of legal certainty and legitimate expectations that businesses increasingly need to rely upon to justify various decisions.
Ingrida Kemežienė
Tariff classification of goods in the light of the latest technological developments
The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced … technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.
Tariff classification of goods in the light of the latest technological developments
The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.
Customs tariff classification and the use of assistive technologies
Tariff classification is one of the most complicated things about customs. Not surprisingly, there are many tools available to make the process easier and more automated. This article provides … an overview of the main technologies and solutions available to assist classification, particularly those found online. This article is an abridged version of the full article published in the World Customs Journal, 18(1). The abridged version of the article is published with the permission of the WCJ.
Prof. Dr. Andrew Grainger
Customs tariff classification and the use of assistive technologies
Tariff classification is one of the most complicated things about customs. Not surprisingly, there are many tools available to make the process easier and more automated. This article provides an overview of the main technologies and solutions available to assist classification, particularly those found online. This article is an abridged version of the full article published in the World Customs Journal, 18(1). The abridged version of the article is published with the permission of the WCJ.
Prof. Dr. Andrew Grainger
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Glossary
Binding Tariff Information decision (BTI)
Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their … goods and can be sought before importing or exporting goods.
Binding Tariff Information decision (BTI)
Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their goods and can be sought before importing or exporting goods.
Harmonized System (HS)
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.
Harmonized System (HS)
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.