Extract to table

Article 34(10) provides that where a national customs authority identifies divergent BTI rulings issued by customs authorities in other member states for identical or substantially similar goods, the authority may — and in practice must — refer the matter to DG TAXUD to ensure uniform classification across the customs territory of the European Union

GIR 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, and that classification shall be determined first by reference to the heading text

GIR 3(a) provides that when goods are prima facie classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description

Classification must be based on what the machine is, not what the operator does with it

Under Article 34(10), where the customs authorities of different member states have issued divergent BTI rulings for identical or substantially similar goods, the Commission shall adopt measures to ensure uniform classification