# C_2014039EN.01001302.xml

| 8.2.2014 | EN | Official Journal of the European Union | C 39/13 |
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8.2.2014

EN

Official Journal of the European Union

C 39/13

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Request for a preliminary ruling from the Tribunalul București (Romania) lodged on 4 December 2013 — SC ALKA CO SRL v Autoritatea Națională a Vămilor — Direcția Regională pentru Accize și Operațiuni Vamale Constanța, Direcția Generală a Finanțelor Publice a Municipiului București

(Case C-635/13)

2014/C 39/21

Language of the case: Romanian

Referring court

Referring court

Tribunalul București

Parties to the main proceedings

Parties to the main proceedings

Appellant: SC ALKA CO SRL

Appellant:

Respondents: Autoritatea Națională a Vămilor — Direcția Regională pentru Accize și Operațiuni Vamale Constanța, Direcția Generală a Finanțelor Publice a Municipiului București

Respondents:

Questions referred

Questions referred

| 1. | Must raw shelled pumpkin (vegetable) seeds, intended to undergo heat and mechanical treatment in order to be used for human consumption (as a snack-type food) be classified under heading 1207 — subheading 1207999710, or under heading 1209 — subheading 1209919010 of the combined nomenclature of goods? |
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1.

Must raw shelled pumpkin (vegetable) seeds, intended to undergo heat and mechanical treatment in order to be used for human consumption (as a snack-type food) be classified under heading 1207 — subheading 1207999710, or under heading 1209 — subheading 1209919010 of the combined nomenclature of goods?

| 2. | Must raw shelled pumpkin (vegetables) seeds, intended to undergo heat and mechanical treatment in order to be used for human consumption (as a snack-type food) be classified, according to the explanatory notes to the combined nomenclature, under heading 1207 — subheading 1207999710, or under heading 1209 — subheading 1209919010? |
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2.

Must raw shelled pumpkin (vegetables) seeds, intended to undergo heat and mechanical treatment in order to be used for human consumption (as a snack-type food) be classified, according to the explanatory notes to the combined nomenclature, under heading 1207 — subheading 1207999710, or under heading 1209 — subheading 1209919010?

| 3. | Where there exists a contradiction between the customs classification under the Common Customs Tariff and the customs classification derived from the explanatory notes concerning the same product (raw shelled pumpkin — vegetable — seeds), which of those customs classifications applies in this case? |
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3.

Where there exists a contradiction between the customs classification under the Common Customs Tariff and the customs classification derived from the explanatory notes concerning the same product (raw shelled pumpkin — vegetable — seeds), which of those customs classifications applies in this case?

| 4. | In the light of Articles 109(a), 110 and 256(3) of Regulation (EEC) No 2454/1993, (1) are special administrative procedures necessary, such as submitting an application or presenting a EUR.1 certificate to a specific authority, in order to trigger the specific effect, namely, the concession by the customs authority of the preferential tariff scheme under Article 98 of the same regulation? |
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4.

In the light of Articles 109(a), 110 and 256(3) of Regulation (EEC) No 2454/1993, (1) are special administrative procedures necessary, such as submitting an application or presenting a EUR.1 certificate to a specific authority, in order to trigger the specific effect, namely, the concession by the customs authority of the preferential tariff scheme under Article 98 of the same regulation?

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(1)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1).

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