At the end of 2021, we are actively participating in discussions and providing recommendations on topical issues of tariff classification of goods in Lithuania!

https://www.lcpa.lt/en/news/5th-customs-practitioners-conference

During December of 2021, we actively engaged in discussions at both the international and national levels on one of the most important topics of customs law – tariff classification of goods.

I am glad to have the opportunity on 2nd of December 2021, to discuss (as moderator) the complex and wide topic of goods classification and the peculiarities of the process of proving the correct and appropriate classification of goods in Lithuania at the 5th Customs Practitioners Conference (in Kaunas, Lithuania) organized together with practitioners form businesses as well as representatives of competent state institutions dealing with tariff classification of goods:

https://www.lcpa.lt/en/news/5th-customs-practitioners-conference

We are also developing this topic, which is relevant to any person / business entity working in the international trade business, and provide other details on the issues discussed at the conference in the new review published in English in December, 2021, in the journal „Customs Compliance and Risk Management (CCRM Journal):

https://www.customsclearance.net/en/articles/categories/articles?journal=11&journal_release=169

It examines the peculiarities of the linguistic interpretation of the main source of tariff classification of goods – the EU‘s Combined Nomenclature – and discusses the latest interpretations of the EU Court of Justice on these issues, presented in 2021 in case C 706/20, Amoena (reference to the interpretation given by the Court of Justice of the EU is in the link below):

https://curia.europa.eu/juris/document/document.jsf;jsessionid=6D0AEA0EB1452C0345807270F8648085?text=&docid=245942&pageIndex=0&doclang=EN&mode=lst&dir=&occ=first&part=1&cid=226131

One of the most important practical issues in the application of the EU Combined Nomenclature is the linguistic interpretation of its content, especially when the Nomenclature provides vaguely worded characteristics and descriptions of goods which should be declared and taxed. For more information on these issues (based on the interpretations provided by the EU Court of Justice in case C 706/20, Amoena), see the CCRM Journal (No. 11, 2021), published in December, 2021, in the article „Separate goods or accessories for tariff classification purposes: assessments by the Court of Justice of the EU“:

https://www.customsclearance.net/en/articles/separate-goods-or-accessories-for-tariff-classification-purposes-assessments-by-the-court-of-justice-of-the-eu

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