Recent tariff classification issues in Latvia: copper alloy ingots
Karlis Ketners
Professor, BA School of Business and Finance, Riga, Latvia, Latvia
Gediminas Valantiejus
Attorney at Law, Dr. Gediminas Valantiejus Law-Firm GVLEX, Lithuania
Published 24 Sep 2020

Image by Yuu Khoang from Pixabay
National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.