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Anti-dumping duties. Is the tariff classification of goods still important?

Jonas Sakalauskas Partner, attorney-at-law, Law firm "Averus"

Customs Compliance & Risk Management (CCRM) Journal, Issue 12, December 2021 / January 2022

December 09, 2021

en lt

Anti-dumping duties. Is the tariff classification of goods still important?

Photo by Jesse Collins on Unsplash

Topic: classification duties, taxes
Tag: anti-dumping, countervailing and safeguard measures Court of Justice of the European Union (CJEU) CN and TARIC codes

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Copyright of the journal: CC Learning, UAB

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