Customs law conversations: practitioners talk to practitioners - Vision Research Europe vs Dutch Customs

Sep 03, 2021, 01:24 PM

The case emphasises that a focus before the courts on the technical capabilities of sophisticated electronic devices like high-speed cameras can be successful, despite several attempts of the European Commission to block the correct classification by introducing new arguments. For the Court of Justice of the EU, the demonstrated technical characteristics were strong enough to declare a contrary classification regulation of the Commission invalid. Tariff classification is about goods. It is therefore of vital importance that in a dispute the court fully understands what the product is. Pictures may not be enough; a demonstration in court may sway the opinion.