- The BFG decision of August 5, 2025, follows a VwGH ruling on the customs classification of composite materials.
- The key legal question is which component gives a product its essential character for tariff purposes, based on physical properties and function.
- For multilayer material used in chip cans (paper, plastic, aluminum), paper was deemed the essential component, classifying the product under tariff heading 4811.
- For material used in insulation board exteriors, aluminum foil was considered the essential component due to its insulating function, leading to classification under heading 7607, despite its lower quantity compared to cardboard.
Source: leitnerleitner.com
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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