Judgment — ECLI:EU:C:2011:774
Date: 2011-11-24
Language of the case: German
Court formation: Eighth Chamber
Subject matter: Agriculture and Fisheries;Free movement of goods;Common customs tariff;Customs Union;Eggs and poultry
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 1. Agriculture – Common organisation of the markets – Poultrymeat – Export refunds – Classification in the combined nomenclature of agricultural products for export refunds (Commission Regulation No 3846/87, Annex I) 2. Agriculture – Common organisation of the markets – Poultrymeat – Export refunds – Classification in the combined nomenclature of agricultural products for export refunds (Commission Regulation No 3846/87, Annex I) 3. Agriculture – Common organisation of the markets – Poultrymeat – Export refunds – Classification in the combined nomenclature of agricultural products for export refunds (Commission Regulation No 3846/87, Annex I) 4. Customs union – Customs declarations – Ex post control – Partial examination of the goods covered by the same declaration – Results applying to all the goods declared (Commission Regulation No 2913/92, Art. 70(1)) 1. Subheading 0207 12 90 of Annex I to Regulation No 3846/87 establishing an agricultural product nomenclature for export refunds must be interpreted as meaning that a poultry carcass under that subheading has to be completely drawn, so that it is prejudicial to its tariff classification if part of the guts or trachea, for example, are still attached to the carcass following a mechanical gutting process. (see para. 57, operative part 1) 2. Product code 0207 12 90 9990 of Annex I to Regulation No 3846/87 establishing an agricultural product nomenclature for export refunds must be interpreted as meaning that, first, an ‘irregular composition’ allows for the presence in a poultry carcass of a maximum of only four giblets from those which it lists, of one or more than one type, provided that the total of four is adhered to, and, second, that a poultry carcass in which the trachea is still attached to the neck does not come under that product code. (see paras 69, 93, operative part 2, 5) 3. Subheading 0207 12 10 of Annex I to Regulation No 3846/87 establishing an agricultural product nomenclature for export refunds must be interpreted as meaning that a poultry carcass in which one of the giblets listed in that subheading, namely the neck, heart, liver and gizzard, is present more than once, does not come under that subheading. By contrast, a poultry carcass to which some small quill feathers, plumage feathers, quill ends and hairs are still attached after going through a mechanical plucking process comes under that subheading, provided that those remaining feathers are compatible with the characteristic of a chicken ready for roasting and with sound and fair marketable quality. (see paras 74, 87, operative part 3-4) 4. When a customs office seeks to determine whether goods presented for export comply with the tariff heading stated in the export declaration, the results of a partial examination of declared goods are valid for all the goods declared, in accordance with Article 70(1) of Regulation 2913/92 of 12 October 1992 establishing the Community Customs Code. A margin of error must not be allowed within which it may be found that an anomaly is not prejudicial to a refund. (see para. 107, operative part 6)