Tariff classification, customs value and origin of goods

What the course covers

Tariff classification is practised on the nomenclature itself: the general rules of interpretation, section and chapter notes, and the explanatory notes. Open questions are settled by a binding tariff information (BTI) decision under Article 33 of Regulation (EU) No 952/2013, valid for three years and binding on both the customs authorities and the holder.

The customs value block starts from the transaction value and its adjustments: transport and insurance up to the place of introduction, royalties, commissions and technical assistance. It also covers what happens when that value cannot be used and the secondary methods apply.

The origin block separates the two systems. Non-preferential origin under Articles 59 to 63 UCC, with substantial processing and the list of insufficient operations in Article 34 of the Delegated Regulation (EU) 2015/2446. And preferential origin under Article 64 UCC, with the rules of each agreement, the revised PEM Convention in force since 1 January 2025, the REX registered exporter system with its EUR 6,000 threshold, and the long-term supplier's declaration under Articles 61 and 62 of the Implementing Regulation (EU) 2015/2447, valid for twenty-four months. Open questions here are settled by a binding origin information (BOI) decision, also under Article 33 UCC.

Who it is for

Foreign trade departments that set the heading and the origin in the product master data. Customs representatives and freight forwarders classifying on behalf of clients. Compliance officers auditing the preferences claimed. Importers and exporters that issue or receive origin declarations and supplier's declarations.

Why it matters

The heading carries the duty rate, the trade defence measures and the restrictions. The origin decides whether the preference applies. A preference claimed without valid proof is recovered with interest across up to three years of consignments, and the supplier's declaration behind it is the first document the authority asks for. BTI and BOI decisions move that exposure into a written decision taken before the goods are declared, and their three-year validity covers the life cycle of a product range. Customs value behaves the same way: a royalty left out of the dutiable base is recovered across every import in the period. The course therefore ends with a working method: one file per product, with the heading, the valuation basis, the origin rule applied and the document that proves each of them.

Programme

• General rules of interpretation of the tariff and section and chapter notes
• BTI and BOI under Article 33 UCC: application, scope and three-year validity
• Customs value: transaction value, adjustments and secondary methods
• Non-preferential origin: Articles 59 to 63 UCC and Article 34 of Delegated Regulation 2015/2446
• Preferential origin under Article 64 UCC, the revised PEM Convention and the REX system
• Long-term supplier's declarations and internal audit of preference claims