- Topic spotlight
Data challenges in classification and the role of AI in data
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- Topic: classification
- Market: Global EU - European Union UK - United Kingdom
- Copyright of the journal: CC Learning, UAB
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A recent case before the Court of Justice of the European Union raises the issue of the classification of an electric four-wheel vehicle for seniors traveling at speeds of up to 16 km per hour. … The classification as ‘other vehicles similar to golf carts’ and ‘wheelchairs/other vehicles designed for disabled persons’ was decided with a duty of 10% or 0%, respectively. Let us review the main highlights determining the classification of such goods.
Ingrida Sakalienė
A recent case before the Court of Justice of the European Union raises the issue of the classification of an electric four-wheel vehicle for seniors traveling at speeds of up to 16 km per hour. The classification as ‘other vehicles similar to golf carts’ and ‘wheelchairs/other vehicles designed for disabled persons’ was decided with a duty of 10% or 0%, respectively. Let us review the main highlights determining the classification of such goods.
Ingrida Sakalienė
Editor's note (by Enrika Naujoke). Want to have fun? Try explaining various aspects of product classification to programmers who are to integrate it into software. For example, the latest update … regarding tomatoes with “greatest diameter of less than 47 mm”. Yes, the tariff depends on classification based on “greatest of less” wording! Let us know how you get on. We hope that reading the Combined Nomenclature updates from the perspective of this exercise will be interesting and engaging.
Eglė Pučkuvienė
Editor's note (by Enrika Naujoke). Want to have fun? Try explaining various aspects of product classification to programmers who are to integrate it into software. For example, the latest update regarding tomatoes with “greatest diameter of less than 47 mm”. Yes, the tariff depends on classification based on “greatest of less” wording! Let us know how you get on. We hope that reading the Combined Nomenclature updates from the perspective of this exercise will be interesting and engaging.
Eglė Pučkuvienė
Article 34 (7)(ііі) of the Union Customs Code provides for that the customs authorities shall revoke BTI decisions where they are no longer compatible with the classification decisions, classification … opinions or amendments of the HS nomenclature Explanatory Notes. In such cases, the European Commission issues a Communication and publishes it in the 'C' series of the Official Journal of the European Union. This article provides an overview of the recent Communication C/2024/5990 and the classification opinions contained therein.
Ingrida Sakalienė
Article 34 (7)(ііі) of the Union Customs Code provides for that the customs authorities shall revoke BTI decisions where they are no longer compatible with the classification decisions, classification opinions or amendments of the HS nomenclature Explanatory Notes. In such cases, the European Commission issues a Communication and publishes it in the 'C' series of the Official Journal of the European Union. This article provides an overview of the recent Communication C/2024/5990 and the classification opinions contained therein.
Ingrida Sakalienė
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. Therefore, it is proposed to minimize the use of the ‘legislative purpose’ criterion and to return to the traditional classification rules of the World Customs Organization Harmonized System Convention. The article below is a short version of the full article, which has been published in the World Customs Journal, 2024, Issue 18(2). Publication of the short version with a reference to the full version was approved by the WCJ.
Omer Wagner
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. Therefore, it is proposed to minimize the use of the ‘legislative purpose’ criterion and to return to the traditional classification rules of the World Customs Organization Harmonized System Convention. The article below is a short version of the full article, which has been published in the World Customs Journal, 2024, Issue 18(2). Publication of the short version with a reference to the full version was approved by the WCJ.
Omer Wagner
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
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
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