Articles
Introduction of advance rulings system in Côte d’Ivoire
In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for … Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.
Segba Jean Soro
Introduction of advance rulings system in Côte d’Ivoire
In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.
Segba Jean Soro
Harley-Davidson case highlights limits of binding origin information in Union customs law
In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or … origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?
Jonas Sakalauskas
Harley-Davidson case highlights limits of binding origin information in Union customs law
In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?
Jonas Sakalauskas
Advance Rulings on Tariff Classification: What? Why? Where?
Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform … application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.
Taichi Kawazoe
€
Advance Rulings on Tariff Classification: What? Why? Where?
Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.
Taichi Kawazoe
€
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of … their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.
Georgi Goranov
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.
Georgi Goranov
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Glossary
Binding Tariff Information decision (BTI)
Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their … goods and can be sought before importing or exporting goods.
Binding Tariff Information decision (BTI)
Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their goods and can be sought before importing or exporting goods.
