ávazná informace o sazebním zařazení zboží do kombinované nomenklatury EU - důkazní kruh jistoty či nejistoty?
Binding tariff information on the classification of goods in the EU Combined Nomenclature - the evidentiary circle of certainty or uncertainty?

Summary/Abstract: The main aim of this article is to point out the monopoly position of customs offices in the assignment of goods under the individual codes of the EU Combined Nomenclature, which also serves for the management of goods before the customs and tax administration authorities. The way of certainty of destination is the so-called Binding origin information by customs offices. The correct classification of goods determines the resulting payment of customs duties and other related mandatory payments related to it.

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