Car seat protector and pocket net: parts or accessories?
Tariff classification of goods in the EU and the correct payment of customs duties
Ingrida Kemežienė
Project manager, PwC Lithuania, Lithuania
Published 16 Apr 2023
Photo by Vasile Valcan on Unsplash
Case law
classification
Can the net for making pockets in the rear part of seats and the protection for the inside of seats be classified under subheading 9401 90 80 of the Combined Nomenclature (CN) as parts of seats? The "value" of the answer to the importer is EUR 300 000! The Court of Justice of the European Union has provided clarification on this point.