The “dark art" of classification (challenging a BTI ruling) II

David Savage
David Savage
Head of Customs Advisory, Deloitte Ireland, Ireland
Published 08 Jan 2023
The “dark art" of classification (challenging a BTI ruling) II

Photo by chuttersnap on Unsplash

Overviews and comments
classification
In CCRM Issue 14 we wrote about a case, where a company challenged a BTI ruling. There is news in this case, as the European Commission issued a classification regulation concerning such products. We take this opportunity to update the article, which not only provides information on how to classify ‘a plastic basin with a plastic disposable liner to be used in clinical settings’ (9018, 3922, or 3924), but also provides an overview of the tools, procedures and possible pitfalls of the tariff classification of goods; and discusses what all the stakeholders can learn from this case.