The "dark art" of classification (challenging a BTI ruling)
Dr David Savage
Editorial board member, Customs Compliance & Risk Management journal
Customs Compliance & Risk Management (CCRM) Journal, Issue 14, April / May 2022
May 15, 2022
Photo by Braňo on Unsplash
The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.
- Tema: classification
- Rinka: EU - European Union , Europe
- Leidinio autorinės teisės: CC Learning, UAB