Author

Esmee Kooke

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The most significant updates to the Combined Nomenclature (“CN”) relate to – amongst others: Addition of new subheadings to account for changes in requirements related to statistics, commercial policy, and technological and commercial developments and modernizing the current structure of subheadings to better monitor particular items, such as: Addition of a subheading for Plátano de Canarias in Chapter 8; Addition of subheadings for prepared tomatoes in Chapter 20; Addition of subheadings for plastic waste in…

On 21 September 2023, the European Court of Justice (“ECJ”) gave its judgment in a case concerning the non-preferential rules of origin (“ROO”) as laid down in the European Commission’s Union Customs Code Delegated Act (“UCC DA”), which supplements the Union Customs Code (“UCC”). The ECJ concluded in this case that the ‘Change of Tariff Heading’ (“CTH”) ROO laid down in the UCC DA can be deemed invalid in the light of the Treaty of…