# C_2019255EN.01001101.xml

| 29.7.2019 | EN | Official Journal of the European Union | C 255/11 |
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29.7.2019

EN

Official Journal of the European Union

C 255/11

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Judgment of the Court (Sixth Chamber) of 16 May 2019 (request for a preliminary ruling from the Vestre Landsret — Denmark) — Skatteministeriet v Estron A/S

(Case C-138/18) (1)

(Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Hearing aid connectors - Parts and accessories - Combined Nomenclature - Subheadings 85444290, 90214000 and 90219010)

(2019/C 255/13)

Language of the case: Danish

Referring court

Vestre Landsret

Parties to the main proceedings

Applicant: Skatteministeriet

Defendant: Estron A/S

Operative part of the judgment

| 1. | Note 2(a) to Chapter 90 of the Combined Nomenclature 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 Regulation (EC) No 1031/2008 of 19 September 2008, read in conjunction with General Rules Nos 1 and 6 for the interpretation of the Combined Nomenclature, must be interpreted as meaning that the expression ‘Parts and accessories which are goods included in any of the headings of this chapter or of Chapter 84, 85 or 91’ in that note refers only to the four-digit headings of those chapters. |
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1.

Note 2(a) to Chapter 90 of the Combined Nomenclature 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 Regulation (EC) No 1031/2008 of 19 September 2008, read in conjunction with General Rules Nos 1 and 6 for the interpretation of the Combined Nomenclature, must be interpreted as meaning that the expression ‘Parts and accessories which are goods included in any of the headings of this chapter or of Chapter 84, 85 or 91’ in that note refers only to the four-digit headings of those chapters.

| 2. | It is for the referring court to classify the hearing aid connectors at issue in the main proceedings for customs purposes in the light of the indications provided by the Court in answer to the questions that the referring court referred to it for a preliminary ruling. |
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2.

It is for the referring court to classify the hearing aid connectors at issue in the main proceedings for customs purposes in the light of the indications provided by the Court in answer to the questions that the referring court referred to it for a preliminary ruling.

| 3. | Note 1(m) to Section XVI of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1031/2008, must be interpreted as meaning that, where goods are included in Chapter 90, they cannot also be included in Chapters 84 and 85 thereof. |
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3.

Note 1(m) to Section XVI of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1031/2008, must be interpreted as meaning that, where goods are included in Chapter 90, they cannot also be included in Chapters 84 and 85 thereof.

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(1)  OJ C 166, 14.5.2018.

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