CBAM relies on non-preferential origin for a number of purposes (i.e. for imported and returned goods but also rebates) and the EU Commission’s Q&A document specifically mentions Article 60 (2) of the UCC (https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en#faq) 

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.

When it comes to the classification of such goods, opinions among countries varied significantly.

Nobody likes to be penalised - whether you are an importer, a customs broker, or just a driver taking goods across the border. The penalty is a negative consequence for any person who has committed the offence. It is clear when a person deliberately does something illegal to benefit from it.

For more examples of how AI can be used to classify goods, watch Christopher Matt's video  'Tariff classification of goods: Where AI can help you'. WHAT IS THE CORRECT CLASSIFICATION?

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes.

The court ruled in favour of the importer, taking into account the documentary evidence of the Turkish origin of the goods and the lack of conclusive evidence by customs that the goods originated in Iran.

In every scenario, customs can stop the movement of goods, refuse the release of goods, and ultimately has the possibility to seize the goods.

Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

In the US, different jurisdictions apply depending on the product or legal area.It also highlights the importance of correctly classifying goods and keeping this information up to date. This applies even to companies that only need to classify national goods.

It was later found that the declaration contained an incorrect HS code and the goods were actually subject to international sanctions. In such cases, different Member States’ approaches might differ. For example, Lithuanian customs rejected the declaration and the goods were returned.

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of these connection formulae, and the difference between them is not always clear.

During the customs inspection, a sample of the goods was taken and it was found that the HS code was 842121, which is a sanctioned product. Customs imposed a fine of EUR 500 on the customs broker and the goods were confiscated.

A recently published EU Official Journal contains a communication in accordance with Article 34(7)(a)(iii) of the Union Customs Code on decisions relating to binding information issued by the customs authorities of the member states concerning the classification of goods in the customs nomenclature.

Timely delivery of goods is much more than a fulfilment of trade commitments in order to build fair and long-term business partnerships. The COVID-19 health crisis and the still-unfolding war in Ukraine serve as reminders that timely delivery of goods can be vital for people's lives and health.

Trade in these goods must be strictly regulated and such must be allowed only in exceptional circumstances.

For example, there are provisions in the EU Combined Nomenclature for certain waste and scrap and for used cars, but no such provisions for used car parts - this can lead to difficulties when declaring these goods for the chosen customs procedure.

Special provisions apply in the case of returned goods and in the case of the inward or outward processing procedures.

This will apply to all goods coming to a natural person through mail or fast cargo transport below EUR 30 as well as medicines below EUR 1500.