Tariff classification of goods and Customs Laboratory tests. A look at Lithuanian practice

Some of the most difficult disputes in the field of customs regulation arise due to the findings of the Customs Laboratory on the tariff classification of goods. If a tax dispute is pending in court, the latter must verify the compliance of the Customs Laboratory's tests with the formal requirements and assess the comprehensiveness of the testing analysis together with the consistency of the examination data with the conclusion. This condition is essential. Hence, after transferring the dispute over the classification of goods to the court, they must evaluate the analysis carried out by the Customs Laboratory and the documents in accordance with the same rules as for other evidence in the case.