By Implementing Regulation (EU) 2016/137, the European Commission presents the Classification of an interior roller blind for installation in the door panel of a motor vehicle in the Combined Nomenclature (CN). In future, goods covered by CN code6303 12 00 must be declared as inner roller blinds made of knitted fabrics of synthetic fibres. A classification as accessory for motor vehicles in chapter 87 KN is therefore excluded.
Which interior blinds are affected?
The Regulation names a product consisting of a rectangular piece of transparent textile fabric made of synthetic fibres, a plastic rail and a roll-up mechanism made of plastic and metal. The textile piece is attached at one end to the winding mechanism, which is designed to be permanently installed in the door panel of a particular model of motor vehicle. It should be noted that the Regulation only applies in principle to this product and to “identical” products Of the goods. It is therefore possible to justify a different classification in individual cases.
Protection of confidence with binding customs tariff information
Under certain conditions, entrepreneurs who have a binding tariff information (vZTA) protection of confidence. On the other hand, incorrect classification can have consequences under tax and fine law. The courts never tire of stressing that economic operators must always keep up to date.
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Dieser Artikel wurde am 9. August 2018 erstellt. Er wurde am 30. September 2023 aktualisiert. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.