At the beginning of May 2014, the EU Commission published several classification regulations for the Combined Nomenclature (CN). This determines under which tariff headings the goods concerned are to be classified and which import duties (customs duty and import sales tax) are ultimately to be paid. The background to these regulations is that there has been an inconsistent classification practice in the Member States and is now to be eliminated.

Entitled parties to a binding tariff information (vZTA) who have previously classified the goods concerned under a different tariff number may use their vZTA for a further three months. However, they should already now apply for a new BTI.

The products concerned are as follows:

The classification of goods in the customs tariff regularly causes great difficulties and yet often decides on economic success and failure. If you have any questions, please do not hesitate to contact us


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