- The case involves the classification of lubricants and creams in the Customs Tariff and the customs value (fall-back method).
- The classification of the lubricants and creams is in dispute.
- The primary classification proposed by the appellant is under heading 3304 as “products for skin care.”
- The court determines that the classification under heading 3304 is not possible as the lubricants and creams are primarily used for erotic activities, not for skin care.
- The appellant’s argument is not sufficiently supported, and it is evident that the products are not intended for skin care.
- The inspector correctly concluded that the products cannot be classified as “products for skin care” under heading 3304.
- It is not necessary to conduct laboratory tests for correcting the initially accepted tariff classification.
- All imported products in this case were produced by a company affiliated with the appellant’s client, so the exact composition of the products is not relevant.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
