The Impact of Goods Classification on Customs Duties: Advocate General’s Opinion in Case C-104/23

• The Advocate General of the CJEU issued an opinion on the customs classification of prefabricated buildings
• The case focuses on whether these buildings should be classified as “prefabricated buildings” or “other articles of plastics”
• The classification criteria should be based on the material of manufacture, purpose and functionality, assembly and disassembly, and durability and nature of use
• The classification of goods can have a significant impact on the determination of customs duties
• Different rates of customs duties can affect the cost of importing products and potential penalties for misclassification
• Misclassification may also result in failure to meet regulatory requirements and affect business relations with customers.

Source: mddp.pl

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.

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