The court concluded that the tariff classification of a steel profile must be determined based on the product’s objective characteristics, and that its recognisability for use in a structure — when assessed with the relevant professional expertise — is objectively verifiable.
The ruling is of direct importance to many of our customers and represents a significant competitive factor within the industry. At the same time, the judgment sets aside the assessments previously made by the Danish Customs Agency, the National Tax Tribunal and the Ministry of Taxation.
In our view, this is a landmark decision with substantial implications for the steel industry and the interpretation of tariff classification in relation to international trade.
A sincere thank you to Line Kjær and Andersen Kaer Advokatfirma P/S for highly professional guidance and support throughout the case.
The image accompanying this post is for illustrative purposes only and is not related to the case itself.