With the judgement 10 December 2009, “Bundesfinanzdirektion West/Heko Industrieerzeugnisse GmbH”, (Case C-260/08), the EU Court of Justice provides further clarification regarding article 24 of the Council Regulation (EEC) 12 October 1992, No 2913 (Community Customs Code), concerning the determination of the origin of goods obtained by a working process carried out in two or more different Countries. According to such provision, "Goods whose production involved more than one country shall be deemed to originate in the country where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture.

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U.S. Customs and Border Protection (CBP) recentently published on its website a new “Informed Compliance Publication” on the presentation of reuests of “ruling” to the customs authorities. “Ruling” requests are very similar to the binding information on tariff (BTI) or origin (BOI) issues regulated by the Community customs Code. They consist of a decision of customs, adopted in the form of a letter (“letter of ruling”), that communicates to the operator, on his request, how goods will be traited with regards to their tariff classification and/or origin when they will be imported in the US territory. This mechanism allows operators to avoid both formal errors in the customs declaration and exposure to the relevant sanctions.

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