The term ‘tariff classification of goods’ is defined in Article 57 of the Union Customs Code (UCC).
It means determining the subheadings or further subdivisions of the Combined Nomenclature (CN) under which the goods will be classified.
Classification is not just used to determine the customs duty rate for a specific subheading.
It is also used to apply non-tariff measures.
So, even if all goods were zero-rated for customs purposes, classifications could still be necessary if you need to:
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