|On 11 April 2013, the European Commission published long-awaited guidance on the definition of ‘goods put up in sets for retail sale’ for the purposes of tariff classification in the C-series of the Official Journal, entitled Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale (the “Guidelines”).(1)
A draft set of guidelines had been in circulation since November 2011 as an Annex to the Summary Report of the 68th meeting of the European Union’s Customs Code Committee. With the exception of an additional sentence, the entirety of the draft text has been adopted and provides those importing into the EU with important guidance that overrides the relevant explanatory note.
Jennifer Revis is a partner in the EU Competition and Trade Practice Group of Baker McKenzie's London office. She is acknowledged for her timely advice and responsiveness by the Legal 500. Jennifer has been on secondment to the UK customs authorities (Her Majesty's Revenue and Customs) in their tax and excise litigation department and to the Firm's European Law Centre in Brussels. Jennifer is frequently invited to speak at external conferences and regularly contributes articles to tax journals on customs matters such as De Voils Indirect Tax Journal.
Nicole Looks joined Baker McKenzie Frankfurt in June 2004. Before she was engaged as Partner with KPMG Wirtschaftspruefungsgesellschaft, where she had a substantial influence on the establishment of a specialist team in the field of indirect taxation and customs law for eleven years. From 1990 until 1992 she was engaged as customs auditor with the regional tax office in Karlsruhe. She became Master of Taxation (Diplom-Finanzwirtin) at Fachhochschule des Bundes fuer oeffentliche Verwaltung (Bundeszollverwaltung) in Muenster und Sigmaringen in 1990 and was admitted as Certified Tax Advisor (German Tax Bar) in 1997.