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
During the workshop “Tariff classification - get it right”, experts Christopher Matt and Michael Lux explored the latest developments in tariff classification and their practical implications for international trade professionals.The session featured:Recent classification updates and examples illustrating common challenges faced by traders and customs specialists.Hands-on insights into determining the correct...
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 a topic of the latest EU Customs Roundtable. Christopher Matt provided insights into the topic by also pointing out German customs practices.Learn why the description of goods is the first step in the classification and the requirements such as: the...
Tariff classification of goods: where AI can help you?
What can I do with AI? What is tricky? What is the professional approach? Are you asking yourself these questions when considering the use of generative AI (e.g. ChatGPT) to support the tariff classification of goods? If so, you will find useful information in Christopher Matt's insightful presentation. Please find...
Classification of goods: pitfalls in the use of automation
After watching this very practical and insightful video training, you will: See the absolute need to recognize and know all features of a product or goods in the moment of classification. Not only physical features like the material or size but also 'soft features' like the intended use or purpose....
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...