Article: Non-preferential Origin of Seamless Stainless Steel Tubes

Abstract

Following the request of the Hamburg Fiscal Court of 2 March 2022, 4 K 160/18, the European Court of Justice, in its ruling of 21 September 2023, C-210/22, ECLI:EU:C:2023:693, has now made a decision on the non-preferential origin of seamless stainless steel tubes that is especially significant for the levying of anti-dumping duties on such products originating from China. The general significance of the topic results from the fact that seamless stainless steel tubes are often internationally produced, with the process of hot forming taking place in China and with the process of cold forming taking place in another country, such as South Korea or India. There are currently numerous disputes throughout the European Union if the antidumping duties can be levied on these products. Due to the comments of the ECJ on the relationship between customs tariff law and non-preferential origin law, the new decision is also important for the interpretation of non-preferential origin law in accordance with the rules of origin in the Commission Delegated Regulation (EU) 2015/2446 (further on:UCC-DA)1 in general. The following explanations give the essential reasons of the decision and its legal and economical consequences Non-preferential origin, Union Customs Code, anti-dumping, customs tariff, Harmonised Commodity Description and Coding System, primary rule, residual profile, hollow profile, seamless stainless steel tubes, explanatory notes, European Court of Justice, C-210/22, ECLI:EU:C:2023:693, Hamburg Fiscal Court of 2 March 2022, 4 K 160/18