Tariff classification of LED lamps

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ledlampsNew developments in the tariff classification of LED Lamps. On 13 January 2015, the Advocate General to the Dutch High Court published an interesting opinion the tariff classification of a LED Lamps.  According to Dutch Customs, a LED lamp falls under heading 8543 as an electrical apparatus with individual functions, that is not specified elsewhere in chapter 85. The Advocate General first verifies if a LED lamp (bulp) could be classified under heading 8541 for ‘light emitting diodes”. The conclusion is that this heading doesn’t cover LED lamps, and then proceeds to test heading 8543.

For heading 8543 a ED lamp must have an individual function. With reference to the explanatory notes to heading 8497, a product is considered to have an “individual function” when
– a devices can perform a function distinctly from and independently of any other machine or appliance. (..)
– a devices that cannot perform their function, unless they are mounted on another machine or appliance, or are incorporated in a more complex entity , provided that this function :
(i) is distinct from that which is performed by the machine or appliance whereon they are to be mounted, or by the entity wherein they are to be incorporated, and
(ii) does not play an integral and inseparable part in the operation of such machine , appliance or entity.

According to the Advocate General a LED lamp does not match these criteria, as a result of which the LED lamp cannot be considered to have an individual function. More likely it is part of lighting equipment of 8512, or lamp holders of heading 8536 or perhaps LED Lamps have to be classified under the basket heading 8548. The Advocate General therefore recommends the High Court to refer the case back to the lower Courts to establish if the LED Lamps in the dispute are parts, or should be classified in the basket heading. The story continues. For more information on the tariff classification of LED lamps or other LED products, please feel free to contact us.

EU anti-dumping statistics 2014

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Last week, the European Commission published the annual ANTIDUMPING statistic overview 2014. The overview shows that 16 new investigations were launched last year, in addition to 10 expiry reviews and 5 interim reviews. The largest part of the investigations concern iron, steel and other metals. This is a link to the report.  Particularly for the products involved, importers should be very cautious  about the origin of the products that they import. If  you have any questions about origin requirements feel free to call or to send us an  email.

OLAF investigates solar panel factories

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antidumping duties

OLAF – The European Commissions’s  fraud investigations office is currently inspecting solar panel manufacturing facilities (panels of photovoltaic cells) in Malaysia, Taiwan, Japan in order to verify the validity of the origin of  solar panels. The non-preferential origin is important because of the high antidumping duties currently applicable to solar panels of Chinese origin.  More information available.

Customs Valuation Case Law

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Costs of transport

Under Article 32 of the European Customs Code, the costs of transport to the European Union are a part of the customs value,  which means that they should be added when such costs are not already part of the price actually paid or payable. Similarly article 8(2) Read more

Customs Tariff for LED Light Bulbs

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Case law

Just recently, the Court of Appeal in Amsterdam ruled on the customs tariff of LED Lights Bulbs. More specifically, the question was whether LED-light bulbs ought te be classified under: Read more

Costs of Quality Assurance Tests

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Customs Value

This January, a German court  ruled that the cost of quality controls, which an importer paid to a third party (a quality testing agency ) should indeed  be included in the customs value ( FG Düsseldorf 4K 188/13) Read more

Solar panels – the story continues

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Offical (non-preferential) origin criterion for solar panels

One of the effects of the antidumping duties on Chinese solar panels, is that factories in China are considering to relocate their productions facilities to other countries.  Malaysia, Vietnam and even South Africa are, so I have heard, suitable alternatives. Read more

Classification Regulation – Heartbeat measuring equipment.

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tariff clasification

On 26 November the EU Commission issued Implementing Regulation 1212/2013 for the mandatory classification of heartbeat measuring equipment under CN-tariff code 9031.80.38. The reasons being that the equipment is composite goods made up of components classified under Chapter 90 Read more

EU customs tariff for Tripods

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When is something a ‘part or accessory’
Just recently, the Wold Customs Organisation (WCO) published a classification opinion about the tariff classification of a tripod (three legged camera support) for photo camera’s such as e.g. these: Read more

Antidumping on PORCELAIN from China // Regulation 1072/2012

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Will it stand the test??

Although the results from the investigation into the actual dumping of porcelain and ceramics on the European Market are strongly doubted, the European Commission does impose provisional antidumping duties on porcelain and ceramic from Chinese origin. Read more