Tariff classification - get it right

A practical workshop on getting tariff classification right, led by Christopher Matt (MA-TAX Consulting GmbH) with Michael Lux (Attorney, former Head of Unit "Customs Legislation", EU Commission) — essential viewing for customs managers and trade compliance professionals dealing with classification decisions, tariff engineering, and duty-saving opportunities.

Topics covered:

• How to classify "parts" correctly, using real Binding Tariff Information (BTI) cases (gaskets, pump spare parts, cleaning balls, evaporator coils)
• The EU BTI database: scale, recent bulk-download availability, and the revoked-BTI data-quality pitfall
• Mismatches between EU and US tariff classification and their impact on US Section 232 (aluminium/steel) tariffs
• Tariff engineering and country-of-origin engineering, including the risks of US substantial-transformation scrutiny
• The EU's autonomous tariff suspension and quota process, including end-use restrictions and duty-reclaim time limits
• How AI and automation are being used (and misused) in classification, including a proprietary exclusion-rule database, handcrafted decision trees, and a "facts" verification tool for freight forwarders
• The contrast between a business "80/20" risk-based approach to classification and a lawyer's requirement that every individual case be correct

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.