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A definitive solution pronounced by the ICCJ brings significant clarifications in the practice of customs disputes and strengthens the legal framework that protects the right of taxpayers to recover customs duties paid in error

5 Dec 2024

The solution obtained is of major importance from two perspectives: on the one hand, it clarifies the interpretation of the technical criteria provided by the Suspension Regulation and underlines the role of the court in reclassifying them to the correct tariff position

The High Court of Cassation and Justice (ICCJ) issued a final decision in a particularly complex case, with the subject of the tariff reclassification of some engine components following the application of Council Regulation (EU) 2015/982 of June 23, 2015, which modifies Regulation (EU) no. 1387/2013 regarding the suspension of autonomous customs duties for certain agricultural and industrial products (hereinafter referred to as the "Suspension Regulation").

For more information, please see the Romanian version of the article, here.

Authors

D&B DAVID SI BAIAS SCA

See all published materials

Tags : customs disputes , customs duties , tariff reclassification , engine components , Regulation , autonomous customs duties , agricultural products , industrial products , Suspension Regulation