# C_2022213EN.01001402.xml

| 30.5.2022 | EN | Official Journal of the European Union | C 213/14 |
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30.5.2022

EN

Official Journal of the European Union

C 213/14

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Judgment of the Court (Ninth Chamber) of 7 April 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Y GmbH v Hauptzollamt

(Case C-668/20) (1)

(Reference for a preliminary ruling - Common Customs Tariff - Combined Nomenclature - Classification of goods - Headings 1302, 3301 and 3302 - Extracted vanilla oleoresin - Excise duties - Directive 92/83/EEC - Exemptions - Article 27(1)(e) - Definition of ‘flavour’ - Directive 92/12/EEC - Excise Committee of the European Commission - Powers)

(2022/C 213/17)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Y GmbH

Defendant: Hauptzollamt

Operative part of the judgment

| 1. | The Combined Nomenclature set out in 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 Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that a product consisting of approximately 85 % ethanol, 10 % water, 4,8 % dry residue and having an average vanilla content of 0,5 %, which is obtained by diluting, for the purposes of standardisation, in water and ethanol an intermediate product itself extracted from vanilla bean using ethanol, falls under subheading 1302 19 05 of that nomenclature; |
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1.

The Combined Nomenclature set out in 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 Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that a product consisting of approximately 85 % ethanol, 10 % water, 4,8 % dry residue and having an average vanilla content of 0,5 %, which is obtained by diluting, for the purposes of standardisation, in water and ethanol an intermediate product itself extracted from vanilla bean using ethanol, falls under subheading 1302 19 05 of that nomenclature;

| 2. | Article 27(1)(e) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages must be interpreted as meaning that a vanilla oleoresin falling under subheading 1302 19 05 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87, as amended by Implementing Regulation 2015/1754, must be regarded as a ‘flavour’ within the meaning of that provision, provided that it constitutes an ingredient which brings a specific taste or smell to a particular product. |
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2.

Article 27(1)(e) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages must be interpreted as meaning that a vanilla oleoresin falling under subheading 1302 19 05 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87, as amended by Implementing Regulation 2015/1754, must be regarded as a ‘flavour’ within the meaning of that provision, provided that it constitutes an ingredient which brings a specific taste or smell to a particular product.

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(1)  OJ C 72, 1.3.2021.

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