Customs classification changes (Customs and Excise Duty Alert – 4/2013)
Customs Classification Changes in Combined Nomenclature
European Commission Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale
The European Commission has recently published guidelines on the customs classification of goods put up in sets for retail sale. The guidelines concern the application of the General Interpretative Rule 3(b), i.e. the most problematic area of classification to Combined Nomenclature.
The European Commission clarifies the definition of “goods put up in sets for retail sale”. Providing practical examples the European Commission explains what can be classified as “a set” and when a given set can be classified as “a set for retail sale”.
If you import goods put up in sets, you will find the EC Guidelines useful to ensure appropriate customs classification. You may also review the correctness of the classification applied by you to imported goods in the light of the guidelines published. Customs authorities are also likely to direct their focus towards this area in future. If you would like to get support in determining the appropriate customs classification of the imported goods, please contact Deloitte specialists.