Mark Fell (Radcliffe Chambers) considers the basic building blocks of the customs classification of goods imported into the European Union.
The classification of goods is an essential part of any properly functioning customs system. Which side of the line a particular good falls on can be the difference between a profitable business and an unviable one. Needless to say the process of classification gives rise to disputes and legal uncertainty. The efficiency and effectiveness of a customs classification system depends upon the ease and accuracy with which it classifies goods and resolves disputes and uncertainty regarding classification. In what follows the way customs classification is undertaken within the European Union is analysed and explained.
The combined nomenclature
In the context of the EU regard must be had to the combined nomenclature (CN) located in Council Regulation (EEC) No. 2658/87 Annex I. The CN is based on...
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Mark Fell (Radcliffe Chambers) considers the basic building blocks of the customs classification of goods imported into the European Union.
The classification of goods is an essential part of any properly functioning customs system. Which side of the line a particular good falls on can be the difference between a profitable business and an unviable one. Needless to say the process of classification gives rise to disputes and legal uncertainty. The efficiency and effectiveness of a customs classification system depends upon the ease and accuracy with which it classifies goods and resolves disputes and uncertainty regarding classification. In what follows the way customs classification is undertaken within the European Union is analysed and explained.
The combined nomenclature
In the context of the EU regard must be had to the combined nomenclature (CN) located in Council Regulation (EEC) No. 2658/87 Annex I. The CN is based on...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
