Goods imported into the European Union may be subject to customs duty. In order to determine the level of customs duty (if any) which is applicable to imported goods, the classification of goods under a system known as the ‘combined nomenclature’ must be determined. Such classification is determined under the terms of headings and subheadings in the combined nomenclature in accordance with rules of interpretation. Assistance can be gained from notes prepared by the European Commission and the World Customs Organisation. Difficult cases are often resolved through binding classification regulations by the European Commission. Traders can reduce uncertainty by applying for ‘binding tariff informations’ from customs authorities in relation to particular goods.
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