Davide Rovetta co-authored an article in the current edition of Global Trade Customs Journal Vol. 7 Issue 11/12 on the highly contentious issue of the retroactivity of Tariff Explanatory Notes and Tariff Classification Regulations.
Such retroactivity as interpreted by the EU Member States Customs authorities often wrongly triggers post clearance demands and customs duty retroactive collection against companies and traders.
The article underlines that the case law of the Court of Justice of the EU forbids such retroactive effects and notes that there are national customs remedies available that companies can rely on to defend against such “unfair practices”.