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ECJ gives the classification of tube/fitting pipes
The Judgment n. C-368/22 issued by the Sixth Chamber of the European Court of Justice states that: question: whether CN subheading 7307 22 10 must be interpreted as meaning that stainless steel tube or pipe fittings, other than cast fittings, which have an external thread and do not constitute short tube sections with an internal thread, used to join two tubes by screwing them into that fitting or by simply pushing them into that fitting, may be regarded as being ‘sleeves’ under that subheading. Main criterion: “…the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as…
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Customs classification, parts and European Court of Justice
The European Court of Justice Chamber X with case n.725/21 of 9.03.2023 , stated that: in the customs nomenclature there is not a definition of ‘part’ ; 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…
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European Union, circular economy and customs compliance
The report “Squaring the Circle. Policies from Europe’s Circular Economy Transition” published in December 2022 by the highlights (among other thinks) the following peculiarities of the European circular economy: The private sector is playing a crucial role in the enforcement of the circular economy with its trade and environmental policies; Customs controls on the ecodesign compliance of the products (like the batteries). Indeed: “…New policy proposals are shifting the focus upstream toward more sustainable and circular products. With the proposal for a new Ecodesign for Sustainable Products Regulation (ESPR) published in March 2022, the EC has presented a framework that will allow it to regulate circularity requirements for almost all…
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CBAM some customs implications
As already indicated, on October 2023 will partially enter into force the CBAM (carbon border adjustment mechanism), according to article 36 paragraph 3 of the “Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustement mechanism (COM(2021)0564 – C9-0328/2021 – 2021/0214(COD))” published on 8.02.2023 for which“…(a) Articles 5 and 17 shall apply from 31 December 2024. (b) Articles 2(2), 4, 6, 7, 8, 9, 14, 15, 16, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 31 shall apply from 1 January 2026. (c) Articles 33, 34 and 35(1), (2), (3), (4), (6) and (7) shall apply until 31 December 2025…”. From a customs point of…
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CBAM, customs classification and HS code
Which are the goods covered by the CBAM? The Annex I of the regulation (proposal) lists the main categories of goods with the HS codes and the greenhouses gases related. The list, below summarized, recalls the main role played by the customs classification which is one of the three pillars (with value and origin) of the customs obligation. In other words, we have to take care of our classification becuase: a) we risk infrigement of CBAM rules; b) reduce our “reliability” (if AEO). We have to: a) monitor the internal process of customs classification; b) check the customs classification made in our behalf by other entities; c) discrepancies and audit…