| Non-preferential / substantial transformation (steel pipes) |
C-86/24 — CS STEEL a.s. v Generální ředitelství cel. (EUR-Lex) (EUR-Lex) |
2 Oct 2025 |
Annex 22-01’s primary rule excluding cold-reduction as a change of origin for certain hot-finished steel tubes is valid — later cold finishing did not create a new origin. (EUR-Lex) |
If a primary rule in the UCC/Delegated Reg. lists which operations change origin, those codified rules override ad-hoc arguments that later processing creates origin; check the exact Annex entry for the HS code. (EUR-Lex) |
| Binding Origin Information (BOI) / administrative review |
C-297/23 P — Harley-Davidson Europe Ltd & Neovia Logistics v Commission (EUR-Lex / CURIA) (EUR-Lex) |
21 Nov 2024 |
The Court reviewed Commission revocation of BOI decisions — clarified scope of ‘processing not economically justified’, administrative procedure and legitimate-expectation limits on revoking BOIs. (EUR-Lex) |
BOIs provide useful certainty but can be revoked; companies should document economics/processing rationale and be ready to contest revocations on procedural or substantive grounds. (EUR-Lex) |
