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Impact of the Classification of Goods on Customs Duties – Opinion of the Advocate General of the CJEU in Case C-104/23

On 18 January 2024, the Advocate General of the Court of Justice of the European Union issued an opinion on the customs classification of prefabricated buildings, calf sheds. The case focuses on whether those barns, which are mainly made of plastic, should be classified as ‘prefabricated buildings’ under tariff heading 9406 or as ‘other articles of plastic’ under heading 3926.

  • Characteristics influencing classification
  • What should entrepreneurs pay attention to?

Source: MDDP.PL

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