Hidden element of tariff classification: Legislative purpose

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Overview

The author of this short video draws attention to a hidden element in the classification of goods in the Harmonised System - the 'legislative purpose', a term used by the courts in Israel. The question is raised: Should the customs broker take the 'legislative purpose' into account when classifying goods or not?

The presentation was given during the 19th Author's Meeting, where discussions were held on the topic 'Customs brokers & their management: current challenges and the future'.

  • Publication date: January 03, 2024
  • Unlock duration: 2 months
  • Video duration: 08min 16sec
  • Languages: English
  • Type: Web/Seminar recording
  • Topic: classification
  • Market: Global

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