Judgment — ECLI:EU:C:2011:248
Date: 2011-04-14
Language of the case: English
Court formation: Second Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

Summary of the Judgment 1. Common customs tariff – Tariff headings (Council Regulation No 2658/87, as amended by Regulations No 1549/2006 and No 1214/2007, Annex I) 2. Common Customs Tariff – Classification of goods – Binding tariff information (Council Regulation No 2913/92, as amended by Regulation No 82/97, Arts 12(5)(a), 243 and 247; Commission Regulation No 2454/93, as amended by Regulation No 12/97, Art. 12(1) and (2)(a), third indent) 3. Common Customs Tariff – Classification of goods – Binding tariff information (Council Regulation No 2913/92, as amended by Regulation No 82/97, Art. 12(5)(a)(i); Commission Regulation No 1549/2006) 4. Common Customs Tariff – Classification of goods – Binding tariff information (Council Regulations 2913/92, as amended by Regulation No 82/97, Art. 12(6), and Regulation No 2658/87, as amended by Regulation No 254/2000, Art. 12) 1. The Combined Nomenclature set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1549/2006 and Regulation No 1214/2007, must be interpreted as meaning that set-top boxes with a communication function and a hard disk drive, which have the function of both recording and receiving television signals, are to be classified under subheading 8528 71 13 despite the Explanatory Notes to the Combined Nomenclature, since those set-top boxes are principally intended to be used to receive television signals and that function is inherent in those set-top boxes. (see paras 71, 81, 84, operative part 1) 2. Article 12(5)(a) of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 82/97, and Article 12(1) and (2)(a), third indent, of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92, as amended by Regulation No 12/97, must be interpreted as meaning that customs authorities are obliged to issue binding tariff informations that are in conformity with the Explanatory Notes to the Combined Nomenclature. If a disagreement arises between those authorities and economic operators as to whether those notes are in conformity with the Combined Nomenclature and on the classification of goods, it is for the economic operators to bring proceedings before the competent authority pursuant to Article 243 of Regulation No 2913/92, as amended. The court seised is to rule on the classification of the product, if necessary after making a preliminary reference to the Court of Justice as provided in Article 267 TFEU. Furthermore, the Member State to which those authorities belong may call upon the committee provided for in Article 247 of Regulation No 2913/92, as amended, in accordance with the procedure referred to in Article 8 of Regulation No 2658/87, as amended by Regulation No 254/2000. (see para. 96, operative part 2) 3. Article 12(5)(a)(i) of Regulation 2913/92 establishing the Community Customs Code, as amended by Regulation No 82/97, is to be interpreted as meaning that Regulation No 1549/2006, amending Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, must be considered a regulation within the meaning of that provision. A binding tariff information which no longer conformed to the Combined Nomenclature because of the entry into force of Regulation No 1549/2006 ceased to be valid after that date of entry into force. (see para. 103, operative part 3) 4. Article 12(6) of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 82/97, is to be interpreted as meaning that, where, pursuant to Article 12 of Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 254/2000, a regulation updating the Combined Nomenclature is adopted and that regulation does not set a time-period during which the holder of a binding tariff information which has ceased to be valid can none the less continue to rely on it, that holder is not entitled to continue relying on that binding tariff information. In that regard, economic operators may not argue that, in accordance with the principle of protection of legitimate expectations, they are entitled to a period of time in which they may be allowed to continue using a binding tariff information, since Article 12 of Regulation No 2658/87 states that the Commission is required to adopt each year a regulation reproducing the complete version of the Combined Nomenclature, and that, therefore, the possibility of an amendment to the wording or the content of the headings and subheadings of the Combined Nomenclature and the risk of binding tariff informations ceasing to be valid in consequence is foreseeable and conscientious economic operators would be aware of it. (see paras 108-109, 111-112, operative part 4)