Classification of a pipe transportation device: an article of aluminium or a container?

Ingrida Kemežienė
Ingrida Kemežienė
Project manager, PwC Lithuania, Lithuania
Published 12 Mar 2023
Classification of a pipe transportation device:  an article of aluminium or a container?

Image from Pixabay

Case law
Classification
classification
Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.