Christopher Matt
Christopher Matt is the Managing director of MA-TAX Consulting GmbH and Head of the classification and export controls unit. He leads the team that is responsible for the classification as a full-service for a significant number of clients in Europe and the USA.
"I live and breathe the nomenclature - almost accidentally. Nobody dreams of becoming a specialist in customs tariff classification. Through our consulting division, an internal need for classification specialists arose - that was more than 10 years ago. Over time, we developed a system that gives clients a flexible choice between 100% in-house service and full outsourcing of classification (and export control/dual-use verification) - while maintaining a maximum of security and re-traceability in the classification decisions. What started as a small project is now a separate unit that classifies a significant number of goods daily. From the beginning I had the pleasure of being responsible for managing and building this service, and I am still (each day) responsible for assigning the correct tariff number to many articles."
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Content by Christopher Matt
The end of IEEPA tariffs: what importers must do now
The US Supreme Court’s 20 February 2026 ruling limits presidential emergency powers, confirming that IEEPA cannot be used to impose tariffs. For companies, this creates potentially billions in refund claims and requires urgent attention to the new temporary Section 122 tariffs, which carry strict limits and a 150-day sunset. Meanwhile,...
2026 CN amendments: a practical overview
The publication of the Combined Nomenclature (CN) 2026 in the Official Journal of the European Union on 31 October marks the start of a transition period for EU importers and exporters, who now have until the end of the year to prepare their tariff classifications for 2026. The changes are...
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...
US imports: how to legally save duties with the "First Sale" strategy
The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example...
Description of goods in foreign trade processes (in the EU)
'The challenge of correctly describing goods in customs declarations' was the topic of a recent EU Customs Roundtable session, where Christopher Matt (MA-TAX Consulting GmbH) explains why the goods description is the true starting point of tariff classification and how German customs is now enforcing these requirements in practice. Topics...
Tariff classification of goods: where AI can help you?
Christopher Matt (MA-TAX Consulting GmbH) gives a practitioner's assessment of where generative AI genuinely helps with tariff classification of goods, and where it still falls short - essential viewing for anyone in customs and trade compliance considering tools such as ChatGPT or Claude for classification work. Topics covered: Live classification...
Classification of goods: pitfalls in the use of automation
Christopher Matt, Managing Director and Head of the classification and export controls unit at MA-TAX Consulting GmbH, shares practical lessons from 15 years of running customs classification as a full outsourced service - and warns against over-trusting software-driven classification "suggestions." Topics covered: Why customs tariff numbers are master data for...
The classification of goods - It’s what you don’t know that brings you in trouble
This is not a scientific paper claiming to be absolutely complete - it is rather a short examination (born out of the practitioner’s view) of the complexity of classification based on a simple article (with minor variations) and a pointing out of the (often, usually) missing information to classify an...
Popular articles
The end of IEEPA tariffs: what importers must do now
The US Supreme Court’s 20 February 2026 ruling limits presidential emergency powers, confirming that IEEPA cannot be used to impose tariffs. For companies, this creates potentially billions in refund claims and requires urgent attention to the new temporary Section 122 tariffs, which carry strict limits and a 150-day sunset. Meanwhile,...
2026 CN amendments: a practical overview
The publication of the Combined Nomenclature (CN) 2026 in the Official Journal of the European Union on 31 October marks the start of a transition period for EU importers and exporters, who now have until the end of the year to prepare their tariff classifications for 2026. The changes are...
US imports: how to legally save duties with the "First Sale" strategy
The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example...