Problems of tariff classification of godos in the European Union

Abstract

The tariff classification of a good intended to be imported into the customs territory of the European Union has far-reaching consequences, such as a certain level of taxation, as well as the possible application of other types of measures. An international convention of the World Customs Organisation, which is part of EU law, establishes the Harmonised System, on which the EU Combined Nomenclature is based, to which other subheadings can be added, making up what is known as the Integrated Tariff of the Union or TARIC. The tariff classification of goods in the European Union is analysed, as well as the tools and guarantees available to the European taxpayer, without overlooking the opportunity to refer to the far-reaching customs reform currently underway in the Union.