The Court of Justice of the European Union (CJEU) has confirmed that the classification of goods is not only determined by their objective characteristics, but also by their processing and intended use. The case involved a Hungarian company that imported soybean meal from Brazil and initially classified it under one category, but a Hungarian expert office determined that it should be classified under a different category. The CJEU ruled that the intended use and processing of the goods should be considered in their classification. The judgment highlights the importance of considering all factors that may affect tariff classification and customs duties.
Source MDDP
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