Keywords
Summary

Keywords

Common Customs Tariff — Classification of goods — Binding tariff information — Withdrawal where the customs authorities change the interpretation of the provisions applicable to the tariff classification of the goods concerned — Whether permissible — (Council Regulation No 2913/92, Arts 9(1) and 12(5)(a)(iii))

Summary

Article 9(1) read in conjunction with Article 12(5)(a)(iii) of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 82/97, must be interpreted as meaning that they provide the customs authorities with a legal basis for withdrawing a binding tariff information (BTI) where those authorities change the interpretation given therein of the legal provisions applicable to the tariff classification of the goods concerned.

First, in those provisions, the Community legislature has unequivocally provided that a BTI ceases to be valid where one of the conditions set for its issue was not or is no longer fulfilled. Secondly, since the issue of a BTI is subject to proper justification for the interpretation by the customs authorities of the legal provisions applicable to the tariff classification of the goods concerned, those authorities are entitled to consider, where it appears to them that that interpretation is wrong, that one of the conditions laid down for the issue of a BTI is no longer fulfilled and to revoke that BTI with a view to amending the tariff classification of the goods concerned.

see paras 23-25, 28, operative part