Hidden element of tariff classification: Legislative purpose

Omer Wagner
Omer Wagner
Advocate, Israel
Published 03 Jan 2024

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In this short conference talk from the 19th Author's Meeting, Omer Wagner examines a "hidden element" of tariff classification under Israeli case law — the legislative purpose behind a tax rule — and what it means for customs brokers' professional liability. Topics covered: The role of the Harmonised System (HS)...

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