The Harmonized System was adopted in the European Union ('EU') via Council Regulation (EEC) No 2658/87 of 23 July 1987, Appendix 1 and known as Combined Nomenclature. ('CN'). Classifying goods in the CN is often anything but straightforward. Despite general rules for interpretation, the classification of goods is frequently disputed. A substantial number of the judgments rendered by the Court of Justice of the European Union ('CJEU') relate to disputes about CN classification. The classification of parts and accessories has taken an unexpected turn on the basis of recent CJEU case law. As a result, many businesses have had to make changes in their databases for the import and export of goods.
Global Trade and Customs Journal