Keywords: Uniformity, legal certainty, tariff classification, European customs law
 

"Are uniformity and legal certainty in EU tariff classification really two sides of the same coin?"

This research discusses the research question:  “To what extent does the aim for uniformity in tariff classification in the EU lead to disproportionate infringements of legal certainty? What improvements to tariff classification measures and procedures can be considered that mitigate the disproportionate infringements, if any, of the legal certainty? What improvements can be considered to effectively remedy these infringements in court if not mitigated?” 

This research concludes that there are several instances where there is a breach of legal certainty in favour of the principle of uniformity, some of which can be considered disproportionate. Therefore, several recommendations are made in the thesis, among others, to make the sources for tariff classification purposes less complex, better accessible and provide a clear legal status of Explanatory Notes of the Commission. Regarding traders’ rights specific recommendations are made, including the set-up of an EU Appeal Body for tariff classification cases.

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