9 October 2026
EU General Court Ruling on Customs Classification of Split Consignments in EU Assembly Operations
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On 7 October 2026, the General Court of the European Union issued its judgment in Case T-529/25, Prestige Rijwielen NV, addressing how EU customs rules classify goods presented to customs in a disassembled or unassembled state.
The Court held that parts of an electric bicycle intended to be assembled into a complete bicycle after release for free circulation — even when invoiced by different suppliers, shipped in different containers, and declared under separate customs declarations spread over several months — must be classified as a disassembled or unassembled electric bicycle under a single tariff heading, provided objective factors show the parts form a whole comprising all essential components
See the attached document for more.
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