Classification of goods in the Combined Nomenclature quite often becomes the subject of disputes between traders and customs, especially where the choice of a particular code entails a substantial … increase in the customs duty. The article looks at how some goods, which were subjects of such disputes, should be correctly classified: vitamins, palm wax and dog chews.

From October 1, 2019, the decision-making process of the Binding Tariff Information (BTI) is changing from paper to electronic. This is important not only for operators planning to submit new … applications, but also for those who already have valid BTI decisions on October 1st. Let's look at how to prepare for this change.

The terms used in customs legislation are often different from the usual ones, for example: computers are called automatic data-processing machines; “ivory“ refers to the tusks of elephants, … hippopotamus, walrus, narwhal and wild boar, rhinoceros horns and the teeth of all animals. Let's look at how under the Commission Implementing Regulation (EU) 2019/927 the basket of wire and paper has become a textile product.