Decision of the Economic Administrative Court dated 24 April 2014 on the possibility of Customs to classify goods once clearance, based on analysis of identical merchandise


According the Economic Administrative Court resolution of 19 September 2013 amending the extraordinary appeal for the unification criterion brought by the Director of the Department of Customs and Excise of the Spanish Tax Authorities which established the following criterion is resolved : ” The customs authorities could apply to identical goods the results of a laboratory analysis by customs, but those are all covered in different customs declarations for goods which specific samples are drawn. This is conditional upon it is established case by case basis and with sufficient probative value, the identity of the imported goods under analysis and the goods whose clearance was granted earlier and was covered as a separate customs declaration”.

Nevertheless, in this case the court ruled in favour of the applicant because they do not consider that it was sufficiently established the identity of the goods, and that Customs merely verified the coincidence of the data reported by the submitting entity in the SAD (whose goods clearance) with data as reflected in the Customs laboratory for goods of the same from the same importer and supplier.

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