– The European Court of Justice (ECJ) has made a judgment regarding the scope of the term ‘hollow profiles’ under the Union Customs Code.
– The primary rule applicable to goods falling under subheading 7304 41 of the Harmonised Commodity Description and Coding System does not include a hot-formed ‘tube blank’ that is used to manufacture pipes with a different cross-section and wall thickness.
– The primary rule applicable to goods under subheading 7304 41 is invalid because it excludes the change of tariff heading resulting from the transformation of tubes and pipes into seamless tubes, pipes, and hollow profiles of iron or steel.
– This change in tariff heading should confer on those products the status of products originating in the country where the transformation took place.
Source: curia.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- ECJ C-472/24 (Žaidimų valiuta) – AG Opinion – VAT Treatment of In-Game Gold Transactions
- ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points
- ECJ Upholds Czech Joint VAT Liability in Fuel Fraud Case, Validates EU Law Compliance
- CJEU Rules on VAT for Transfer Price Adjustments in Arcomet Towercranes Case C-726/23
- Agenda of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
