In the EU internal market, goods can circulate freely among member states, but not with non-EU countries. Importing products from outside the European Union typically involves paying common tariffs. These tariffs are standardized across all EU members, but the rates vary depending on the product type and its country of origin. To ensure clarity in classification, a structured system has been implemented, helping to distinguish similar items based on their descriptions and classifications.
A significant update in this area came with Regulation 33/2010, published in the EU Official Journal on January 15, 2010. This regulation updated Annex I of Council Regulation No. 2658/87, which outlines tariff classifications. The goal was to clarify terminology related to different types of footwear, making it easier for customs officials to classify them correctly. As a result, the EU is better equipped to apply accurate tax rates to various categories of shoes.
The regulation was introduced following a ruling by the European Court of Justice regarding the interpretation of specific tariff codes—namely, 6403 (shoes with leather uppers) and 6404 (shoes with textile uppers). The dispute arose between the Danish tax authorities and Ecco Sko A/S, a footwear company, over the classification of certain sandals. The company argued that the sandals should be classified as leather footwear, while the tax authority considered them as textile-based. The difference in classification had a major impact on the applicable duty rate, which could increase by as much as 9%.
To resolve this, the court emphasized that the classification of footwear must be based on objective characteristics rather than subjective interpretations. It introduced the concept of a “walking test†to determine whether a material qualifies as a shoe upper. According to this test, if a material supports the foot and allows the wearer to walk comfortably, it can be considered an upper. However, materials like linings, even if they resemble uppers in shape, do not qualify unless they meet the functional criteria.
Regulation 33/2010 incorporated this walking test into the official guidelines for classifying footwear. It also specified that footwear requiring a securing device, such as laces, must pass the test in order to be considered as having an upper. This ensures that only materials that truly function as uppers are classified accordingly.
The new regulation applies exclusively to footwear and became effective 20 days after its publication, on February 4, 2010. More information about the regulation can be found at:
[http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:010:0009:01:EN:HTML](http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:010:0009:01:EN:HTML)
The European Court’s decision is available at:
[http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:62007J0165:EN:HTML](http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:62007J0165:EN:HTML)
Additionally, the EU imposed anti-dumping duties on certain Chinese and Vietnamese footwear under Council Regulation No. 1294/2009. These measures were extended for 15 months, until March 11, 2011. China expressed concerns over these actions, and WTO Director-General Pascal Lamy noted that if China believes the EU violated WTO rules, it could file a formal complaint. If this happens, the WTO would assess the legality of the EU’s decision, potentially affecting broader trade relations between the two economic giants.
Ethylene Amines
Ethylene amines refers to the acyclic ethylenediamine polymer products, as an important fine chemical intermediates, ethylene amines in organic synthesis, medicine, dye, pesticide, chemical fertilizer, rubber plastic additives, organic solvents and epoxy resin curing agent, and other fields has been widely used. which become to be one of the fine petrochemical intermediates for the development of China. Ethylenediamine (EDA) is a very important intermediate, mainly used to produce EDTA(chelating agent) and TAEDA(bleach activator), can also be used to produce Organic Dye, Dye-fixing Agent, coating, pesticide, etc. Piperazine can be used to produce anhydrous piperazine, n-methyl piperazine, n-ethyl piperazine, pharmaceutical intermediates, fluperacid, halogen free flame retardant, triethylene diamine. Piperazine has been exported to India and Japan.
Ethylene Amine Series,Intermediates Diethylenetriamine Deta,Acyclic Ethylenediamine Polymer,Intermediate Piperazine Hydrate
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