EU Customs – Classification


—Some issues in “classification” of goods include the following:

  • Tariff classification of goods is an important and often neglected element of export
  • —Duty rates in many countries are still high and import duties form a significant part of state revenues
  • —Many goods may still be subject to classification interpretation, particularly involving new technologies
  • —Tariff classification particularly relevant in countries that also levy some form of duties on certain exported goods (e.g. China)
  • —Discrepancy between the tariff code used by the exporter & the code used by the importer often triggers investigation resulting in a higher duty bill
  • —Exporters must develop global tariff classification policies
  • —Classification in the Combined Nomenclature determines EU tariff
  • —Possible to obtain EU-wide binding rulings on classification (Binding Tariff Information)

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