Tariff classification puzzle: the bulb

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Aprašymas Resursai

This story reveals how easy it is to get into a pitfall while classifying goods for customs purposes and how costly the mistakes can be. Based on real life situation! Judgement of the European Court of Justice in case C-600/15.

Prieiga prie resursų suteikiama įsigijus kursą.

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Panašus turinys

Case law
icon
Classification of electric scooters for seniors - 10% or 0% duty?
2025-02-16

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

€
classification
Case law
icon
Classification of electric scooters for seniors - 10% or 0% duty?
2025-02-16

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

€
classification
Topic spotlight
icon
What is new in the Combined Nomenclature 2025?
2024-12-22

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

€
classification
Topic spotlight
icon
What is new in the Combined Nomenclature 2025?
2024-12-22

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

€
classification
Topic spotlight
icon
What’s new in classification: the latest WCO updates on classification of goods
2024-12-04

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

€
classification
Topic spotlight
icon
What’s new in classification: the latest WCO updates on classification of goods
2024-12-04

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

€
classification
Topic spotlight
icon
Legislative purpose: the unwritten criterion in classifying goods
2024-11-12

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

€
classification
Topic spotlight
icon
Legislative purpose: the unwritten criterion in classifying goods
2024-11-12

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

€
classification
Topic spotlight
icon
Data challenges in classification and the role of AI in data
2024-10-29

Everyone knows how crucial accurate customs classification is to global trade compliance. In this article, the author explores the importance of accurate data in customs classification, which … data matters, and how to trust the data you are working with. She also explores the evolving role that Artificial Intelligence (AI) can play in assigning tariff codes now and potentially in the future.

Elizabeth Davies

€
classification
Topic spotlight
icon
Data challenges in classification and the role of AI in data
2024-10-29

Everyone knows how crucial accurate customs classification is to global trade compliance. In this article, the author explores the importance of accurate data in customs classification, which data matters, and how to trust the data you are working with. She also explores the evolving role that Artificial Intelligence (AI) can play in assigning tariff codes now and potentially in the future.

Elizabeth Davies

€
classification
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