A few remarks on the softness of soft law in the sphere of customs classification
At the EU level, soft law affects the validity of Binding Tariff Information (BTI)
Krzysztof Lasiński-Sulecki
Director of the Centre of Fiscal Studies, Nicolaus Copernicus University, Poland
Published 31 May 2022
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Customs classification rules are numerous, long and technically complex. No wonder both declarants and customs authorities seek guidance as to understanding these rules. This article outlines the intricacies of hard and soft law aimed at facilitating the application of the classification provisions.