Customs classification: wooden terrace blades in customs torment
In recent months, the French customs authorities have taken the decision to challenge the customs classification of certain external terrace blades imported according to customs heading 4409 (paquet plaits and friezes), considering that these products fall within heading 4407 (sawwood even planed, sanded). The customs challenge is based on a 2021 judgment of the Court of Justice of the European Union which concluded that « planed wood boards, the four corners of which have been slightly rounded over the whole length of the board, shall not be considered as profiles, and may fall within heading 4407 « .
It should be noted that products falling within heading 4407 are subject to 2 % customs duties, whereas products falling within heading 4409 are not subject to customs duty (0%).
In addition, Customs has the opportunity to investigate some importers to challenge all of the files reported under heading 4409 over the last three years plus the current year.
The case seems serious for the sector concerned which has taken the decision to mobilise all the players in the chain as well as the public authorities at national and European level in order to attack this judgment.
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