Case law

Office machine or checking instrument?

Evelina Šliogerė Senior associate, Law firm "AAA Law"

Customs Compliance & Risk Management (CCRM) Journal, Issue 8, April / May 2021

April 24, 2021

en lt

Office machine or checking instrument?

Photo on Pexels

Topic: classification
Tag: CN and TARIC codes Court of Justice of the European Union (CJEU) advance ruling

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Copyright of the journal: CC Learning, UAB

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