Summary
- The Advocate General of the Court of Justice of the European Union (CJEU) has issued an Opinion addressing whether products imported in separate shipments can still be treated as a single complete product for customs and anti-dumping purposes.
- The Opinion suggests that customs authorities may look beyond the formal separation of consignments and assess the economic reality of the transaction where split imports are used to avoid anti-dumping duties or obtain a more favourable tariff classification.
- Although the Opinion is not legally binding, it provides an important indication of the direction the CJEU may take. If followed by the Court, the ruling could increase scrutiny of import structures involving split shipments and post-import assembly.
Article
The Advocate General’s Opinion signals a stricter approach to customs arrangements involving split shipments. Businesses importing components separately should review their import structures and ensure that commercial and logistical arrangements can withstand increased customs scrutiny if the CJEU follows the Opinion.
Primary Sources
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