Insights from judgements of the courts

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Tariff classification of goods in the light of the latest technological developments
The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new…
Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it
If you have already opened Communication C/2026/3319 in the Official Journal, you have seen the list. Two Explanatory Note amendments, seventeen Classification Opinions, one deletion and one Classification Decision. Codes…
Electricity breakdown at Customs: 8502 or 8504 (0% or 10% duty?)
A recent Israeli court ruling highlights the decisive role of tariff classification in customs compliance and project economics. The importer had obtained advance approval to open a 'secretariat file' -…
Can an item be modified in a customs warehouse to change its classification?
An individual imported a caravan from the USA to Israel as a personal import, with the intention of using it as a ‘bed and breakfast’, i.e. a guest house or…
Why companies need to rethink how they manage tariff classification
This article examines why tariff classification errors persist in many companies, revealing that the root cause is often not a lack of customs knowledge, but rather weak processes, poor product…
Classification of composite goods: which material decides?
Which material decides the classification of composite goods? In a recent judgment, the EU General Court gave the newest answer: decorative paper impregnated with melamine resin - declared as paper,…