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Yassine El Bojaddaini

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Yassine El Bojaddaini is an associate within the EMEA Customs Practice. He has ample experience on advising and representing multinationals in customs and tax related matters including restructurings, litigation and supply chain optimization.

Operators may request a binding information decision from the relevant customs authorities in the EU, in order to obtain certainty about the application of customs legislation in respect of the tariff classification or the origin of imported goods across the EU. Currently, EU customs legislation does not facilitate the issuing of a binding information decision in respect the value of imported goods. This can present real challenges for importers where customs authorities across the EU adopt differing approaches on customs valuation matters, which is not uncommon, particularly for the most complex valuation matters (e.g. treatment of royalties/licence fees, assists, transfer pricing adjustments, etc.).