Customs Flash general edition 2012 no 21
Judgment of the European Court of Justice in classification of set-top boxes (C-320/11)
On November 22, 2012 the European Court of Justice (hereafter: ECJ) ruled on questions of the Bulgarian Supreme Court in a case regarding the classification of set-top boxes. Summarized, the Bulgarian Supreme Court wanted to know when a set-top box can be classified under classification code 8528 71 13 (i.e. currently classification code 8528 71 15), attracting a 0% customs duty rate, rather than being classified under classification code 8528 71 19, attracting a 14% customs duty rate.