compliance e AEO,  valore in dogana

Customs classification, parts and European Court of Justice

Maggio 31, 2023 /

The European Court of Justice Chamber X with case n.725/21 of 9.03.2023 , stated that:

  1. in the customs nomenclature there is not a definition of ‘part’ ;
  2. part does not cover items which are not indispensable, for the completed good, to fulfil its function.

It is useful to share the following points of the judgement:

  • “….in accordance with General Rule 1 for the interpretation of the CN, the tariff classification of goods is determined according to the terms of the headings and section or chapter notes of that nomenclature. In the interests of legal certainty and ease of control, the decisive criterion for the tariff classification of those goods must be sought, in general, in their objective characteristics and properties, as defined by the wording of the relevant heading of that nomenclature and the corresponding section or chapter notes (judgment of 20 October 2022, Mikrotīkls, C‑542/21, EU:C:2022:814, paragraph 22 and the case-law cited)….”;
  • “…the Explanatory Notes to the HS and CN do not have binding force, they are important instruments for ensuring the uniform application of the Common Customs Tariff and, as such, provide useful aids to its interpretation (judgment of 20 October 2022, Mikrotīkls, C‑542/21, EU:C:2022:814, paragraph 23 and the case-law cited)….”;
  • “…The CN does not define the concept of ‘parts’…” and “…The Court has also held that, in the interests of the consistent and uniform application of the Common Customs Tariff, the concept of ‘parts’ referred to in a given chapter of the CN should be given the same definition as that resulting from the case-law relating to other chapters of the CN (see, to that effect, judgments of 12 December 2013, HARK, C‑450/12, EU:C:2013:824, paragraph 37; of 8 December 2016, Lemnis Lighting, C‑600/15, EU:C:2016:937, paragraph 52; and of 15 May 2019, Korado, C‑306/18, EU:C:2019:414, paragraph 44).

Customs classification is one of the three pillars (with origin and value) of customs obligation and it is a crucial element for the AEO questionnaire of self assessment