Commission Regulation No.859/2009 deals with the correct classification of Trekking Boots. The Regulation states that Trekking Boots (regardless of Men’s or Women’s) should be classified to Commodity (CN) Code 6403.91.13 attracting a standard duty rate of 8%. As we have seen on a number of occasions, the customs classification of footwear is one of the most difficult and debated areas of classification. Once again, the European Commission decided a clarifying regulation was required.
Next Steps
If you would like a copy of the regulation or a break-down of what qualifies as a “trekking boot” or you have any questions about the ECJ ruling then contact ITS on (01905) 619229 or by email:
This e-mail address is being protected from spambots. You need JavaScript enabled to view it
.
"ITSs broad knowledge of Customs has proved invaluable"
D. Widdowson, Director of Financial Accounting Croda Chemicals Europe Ltd
"Rob explains clearly, and gets on with people. He isvery constructive and pragmatic. His loyalty to thereds is admirable, if misguided. One of my favouriteScousers!"
Nick Mallett, Partner DHM Stallard
"ITS have highlighted significant cost savingopportunities."
CW Winter, Financial Controller Special Metals Wiggin Ltd.
"Rob has provided customs advice on many occasions,always demonstrating deep knowledge of his subject tohelp the business mitigate its duty liabilities."
Stuart Reid, Financial Director Komatsu UK
"I have worked with Rob on sticky HMRC issues. As wellas direct assistance, Rob has provided excellenttraining for operational staff. I recommend ITS."
G. Mitchell, Senior Operations Manager EPSON
"ITSs experience and knowledge has ensured projectswere completed with a favorable result."
K R Maddison, Financial Controller Bard Limited
"ITS helped us to reach a successful conclusion when HMCustoms tried to reject our proposed changes by usingtechnicalities."
D. Suddens, Finance Manager Blanc Aero Industries UK Ltd