Judgment — ECLI:EU:C:2009:663
Date: 2009-10-29
Language of the case: German
Court formation: Eighth 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: Germany

Summary of the Judgment Common Customs Tariff – Tariff headings – Explanatory notes to the Combined nomenclature (Council Regulation No 2658/87; Commission Regulations No 1776/2001, No 2031/2001 and No 1810/2004) Additional Note 5(b) to Chapter 20 of Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulations No 1776/2001, No 2031/2001 and No 1810/2004, amending Annex I to Regulation No 2658/87, is invalid to the extent that it excludes natural apple juice concentrate from heading 2009. The broad logic of subheading 2009 79 clearly suggests that natural apple juice concentrates, of a Brix value slightly below 67, have not lost their character as fruit juices, contrary to what is stated in that note. That note excludes apple juice concentrates by means of a notional calculation of the added sugar content, giving a result of over 50% by weight, whereas apple juice concentrates, which have undergone water extraction and therefore have high Brix values, retain their original character. Since there is no sugar added and the high level of added sugar, giving a result of over 50% by weight, is produced solely by the concentration brought about by the extraction of water, the Additional Note at issue definitely amends the content of the tariff headings at issue by excluding apple juice concentrates from heading 2009, thereby exceeding the powers which Article 9 of Regulation No 2658/87 confers upon the Commission. (see paras 40-42, operative part)