# C_2014439EN.01001602.xml

| 8.12.2014 | EN | Official Journal of the European Union | C 439/16 |
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8.12.2014

EN

Official Journal of the European Union

C 439/16

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Request for a preliminary ruling from the Debreceni Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 28 August 2014 — Schenker Nemzetközi Szállítmányozási és Logisztikai Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Vám- és Pénzügyőri Főigazgatósága

(Case C-409/14)

(2014/C 439/24)

Language of the case: Hungarian

Referring court

Referring court

Debreceni Közigazgatási és Munkaügyi Bíróság

Parties to the main proceedings

Parties to the main proceedings

Applicant: Schenker Nemzetközi Szállítmányozási és Logisztikai Kft.

Applicant:

Defendant: Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Vám- és Pénzügyőri Főigazgatósága

Defendant:

Questions referred

Questions referred

| 1. | Must the description of customs goods as ‘Light air-cured tobacco’ in accordance with heading CN 2401 10 35 of Chapter 24 ‘TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES’ in Commission Regulation (EU) No 861/2010 (1) of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff be interpreted as meaning that it includes only air cured tobacco, not stemmed/stripped:






  — | which contains the whole leaves of the tobacco plant, |
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1.

Must the description of customs goods as ‘Light air-cured tobacco’ in accordance with heading CN 2401 10 35 of Chapter 24 ‘TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES’ in Commission Regulation (EU) No 861/2010 (1) of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff be interpreted as meaning that it includes only air cured tobacco, not stemmed/stripped:

Light air-cured tobacco

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which contains the whole leaves of the tobacco plant,

| — | which is not cut, pressed or compacted, |
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which is not cut, pressed or compacted,

| — | which is not permitted, as light air cured tobacco not stemmed/stripped under heading CN 2401 10 35, to undergo any other form of processing (for example, removal of stems, cutting or compacting of leaves) apart from processing consisting in air curing, |
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which is not permitted, as light air cured tobacco not stemmed/stripped under heading CN 2401 10 35, to undergo any other form of processing (for example, removal of stems, cutting or compacting of leaves) apart from processing consisting in air curing,

| — | which is not for smoking? |
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which is not for smoking?

| 2. | Must the concept of ‘suspensive customs procedure’ in Article 4(6) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC be interpreted as meaning that it also covers the case of customs goods (excise goods) in external transit, in temporary storage or in customs storage under accompanying documents in which the tariff heading is incorrectly stated (CN 2401 10 35 instead of CN 2403 10 9000), but the relevant chapter (Chapter 24 — tobacco) and all the other data in those documents (container number, quantity, net weight) are correct and the seals are not broken?
  (In other words, it must be determined whether particular products can be under a suspensive customs procedure when the Chapter of the Common Customs Code is indicated correctly in its accompanying documents but the specific tariff heading is incorrect?) |
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2.

Must the concept of ‘suspensive customs procedure’ in Article 4(6) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC be interpreted as meaning that it also covers the case of customs goods (excise goods) in external transit, in temporary storage or in customs storage under accompanying documents in which the tariff heading is incorrectly stated (CN 2401 10 35 instead of CN 2403 10 9000), but the relevant chapter (Chapter 24 — tobacco) and all the other data in those documents (container number, quantity, net weight) are correct and the seals are not broken?

(In other words, it must be determined whether particular products can be under a suspensive customs procedure when the Chapter of the Common Customs Code is indicated correctly in its accompanying documents but the specific tariff heading is incorrect?)

| 3. | Must the concept of ‘importation’ in Article 2(b) of Council Directive 2008/118/EC (2) of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC and the concept of ‘importation of excise goods’ in Article 4(8) of that directive as meaning that they also cover the case where the tariff heading of the actual goods in external transit and the tariff heading stated in the accompanying documents is different, while, apart from that disparity, both the indication of the Chapter (in the present case, Chapter 24 — tobacco) and the quantity and net weight of the actual goods correspond to the data given in the accompanying documents? |
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3.

Must the concept of ‘importation’ in Article 2(b) of Council Directive 2008/118/EC (2) of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC and the concept of ‘importation of excise goods’ in Article 4(8) of that directive as meaning that they also cover the case where the tariff heading of the actual goods in external transit and the tariff heading stated in the accompanying documents is different, while, apart from that disparity, both the indication of the Chapter (in the present case, Chapter 24 — tobacco) and the quantity and net weight of the actual goods correspond to the data given in the accompanying documents?

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| 4. | Do the irregularities referred to in Article 38 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC include a situation where goods are under a suspensive customs arrangement and there is an incorrect CN code under Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation (EU) No 861/2010, in the accompanying documents? |
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4.

Do the irregularities referred to in Article 38 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC include a situation where goods are under a suspensive customs arrangement and there is an incorrect CN code under Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation (EU) No 861/2010, in the accompanying documents?

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(1)  OJ L 284, 29.10.2010, p. 1.

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(2)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

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