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Customs: Classification and valuation not always smooth sailing

This article covers a recent case before the Amsterdam Court of Appeal, dealing with the importation of lubricants for sexual use. The Court had to rule on classification and customs value, the importation process was apparently not smooth.

This article was written in collaboration with Eibert de Vries, customs specialist.

“The system makes no mention of articles for sexual pleasure and so interpretation is required. The importer pushes one way, Customs has a different angle and pushes through to a different heading. After this push-back, the importer slides back to yet another heading.”

Source: Less Grey

Note: Recommendation: try reading the Dutch version, it made us giggle.

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