Actions to ensure the correct and uniform tariff classification or determination of origin
Article 23
1. The Commission shall, without delay, notify the customs authorities of the suspension of the taking of BTI and BOI decisions in accordance with Article 34(10)(a) of the Code where: (a) the Commission has identified incorrect or non-uniform decisions; (b) the customs authorities have submitted to the Commission cases where they failed to resolve, within a maximum period of 90 days, their differences of opinion with regard to the correct and uniform classification or determination of origin. No decision related to binding information shall be issued for goods subject to point (a) or (b) from the date when the Commission has notified the customs authorities of the suspension until the correct and uniform classification or determination of origin is ensured. 2. The correct and uniform classification or determination of origin shall be subject to consultation at Union level at the earliest opportunity and at the latest within 120 days of the Commission notification referred to in paragraph 1. 3. The Commission shall notify the customs authorities immediately once the suspension is withdrawn. 4. For the purposes of applying paragraphs 1 to 3, BOI decisions shall be deemed to be non-uniform where they confer different origin on goods which: (a) fall under the same tariff heading and whose origin was determined in accordance with the same origin rules; and (b) have been obtained under identical conditions using the same manufacturing process and equivalent materials as regards notably their originating or non-originating status.