Subject of Dispute: Determination of the Correct Commodity Classification Code (Nicotine Benzoate in Propylene Glycol) during Customs Clearance.
Key Arguments of the Court:
1. The court considers that previous judicial instances incorrectly classified the goods under code 2939791000 (alkaloids), without taking into account the details of the explanatory notes to the Ukrainian Commodity Nomenclature of Foreign Economic Activity.
2. As of January 1, 2023, a new commodity position 2404 was introduced for nicotine-containing products intended for inhalation, which changes the approaches to classification.
3. The courts of previous instances did not provide a proper assessment of the customs authority’s arguments regarding the attribution of the goods to code 2404120010.
Court Decision: To cancel previous court decisions and refer the case for a new review to fully clarify all circumstances.
Note: The court is essentially departing from previous judicial practice regarding the classification of nicotine-containing liquids.
