The World Customs Organisation (WCO/WZO), which manages the Harmonised System (HS), has decided by decision on the classification of numerous goods. The HS explanations, which are an aid to classification, have also been amended. The first six points of the customs tariff are bindingly regulated by the WCO for its members within the framework of the HS. The current decision is therefore valid almost worldwide.
Smart Watches – Position 8517 62; Quadrocopter – Position 8525 80
A Smartwatch, which due to its technical equipment with a display, processor, main memory etc. can fulfil several functions, is placed in position 8517 62 of the HS for devices for receiving, converting and sending or regenerating sounds, pictures or other data, including devices for switching and routing.
Quadrocopters, i.e. drones with four rotors and an integrated camera that can wirelessly transfer data to a smartphone, are classified in position 8525 80 for television cameras, digital cameras and video camera recorders.
The decision also classifies various active pharmaceutical ingredients, baby seats and even a certain pizza topping, among other things.
Furthermore, the WCO amends the explanations to the HS and replaces in particular the annex to the designation of certain tropical woods.
Impact on European businesses
The WCO decision has direct legal effect only for its members. However, EU Member States must take account of the Decision when applying the Combined Nomenclature (CN). In order to avoid penalties and fines, the companies involved must also classify their goods in accordance with the decision.
Anyone who has a binding tariff information (vZTA) for a product concerned should have it checked quickly whether the vZTA has become invalid or revocable and to what extent protection of confidence still exists.
Our customs lawyers will be happy to check whether and to what extent you are affected by the WCO decision. Contact us here!
Dieser Artikel wurde am 10. August 2018 erstellt. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.
