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What happens to goods already in transit when a binding tariff ruling is revoked?

In specific revocation cases, the Union Customs Code provides a transitional period. Goods already committed to a customs procedure under the prior ruling complete that procedure under the original classification, subject to conditions set case by case. The transitional period does not apply to all revocation types — annulled rulings carry no transitional protection because annulment takes effect from the ruling's original start date, not from the date the error was discovered.

Read more about this topic in our article

What Is a Binding Tariff Ruling?

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