Judgment — ECLI:EU:C:2007:519
Date: 2007-09-13
Language of the case: Dutch
Court formation: Sixth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Concepts: The various tariff headings
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Common Customs Tariff – Tariff headings – Pieces of frozen boned meat from the forequarter of the bovine animal Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 2204/1999, must be interpreted as meaning that pieces of frozen boned meat from the forequarter of the bovine animal come under subheading 0202 30 50 of the Combined Nomenclature. A uniform interpretation of the various language versions of the wording of subheading 0202 30 50, some of which expressly refer to the forequarter of the bovine animal whereas others expressly refer to the various parts of the forequarter, leads to the finding that the Combined Nomenclature does not expressly require the frozen boned forequarter of the bovine animal to be presented at customs in a single piece. Furthermore, the fact that the meat from the forequarter of the bovine animal is produced at customs in pieces does not affect its essential characteristics as indicated in subheading 0202 30 50, since the product content is the same as that described in the Additional Note relating to that subheading, even if it is produced in pieces. The pieces of meat in question do not have to satisfy any other conditions, and, in particular, do not have to come from the same animal, in order to be classified under the said subheading. (see paras 20-23, 30, operative part 1-2)