Judgment — ECLI:EU:C:2017:103
Date: 2017-02-09
Language of the case: German
Court formation: Eighth Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Eighth Chamber), 9 February 2017 1. Customs union — Common Customs Tariff — Tariff headings — Interpretation — Explanatory notes to the combined nomenclature — No binding force — Requirement that those notes comply with the provisions of the Combined Nomenclature (Commission Regulation No 2658/87, Annex I, as amended by Commission Regulation No 1001/2013) 2. Customs union — Common Customs Tariff — Tariff headings — Product in powder form composed of calcium carbonate (95%) and modified starch (5% — Classification under heading 2106 of the Combined Nomenclature (Council Regulation No 2658/87, Annex I, as amended by Commission Regulation No 1001/2013) 1. See the text of the decision. (see paras 36-39) 2. 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, in the version resulting from Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, must be interpreted as meaning that a product, such as that at issue in the main proceedings, used for the manufacture of calcium tablets in the form of simple tablets, effervescent tablets and chewable tablets, consisting of chemically defined calcium carbonate in powder form and, to improve suitability for use in tablets, added modified starch, and with a starch content of less than 5% by weight, must be classified under heading 2106 of that nomenclature. (see para. 55, operative part)