Opinion of the Advocate General — ECLI:EU:C:2001:503
Date: 2001-10-02
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 
Common Customs Tariff — Tariff headings — Immunoglobulin concentrates from 
colostrum — Classification in Chapter 30 of the Combined Nomenclature 
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SUMMARY — CASE C-259/00 
On a proper construction of Annex I to 
Regulation No 2658/87 on the tariff and 
statistical nomenclature and on the Com­
mon Customs Tariff, as amended by Regu­
lation No 2086/97, immunoglobulin con­
centrates from dried, defatted and decasei-
nated colostrum, standardised by means of 
lactose, are to be classified as pharmaceuti­
cal products in Chapter 30 of the Com­
bined Nomenclature. Products based on 
colostrum, a gland secretion for organo-
therapeutic uses, supplemented by immu­
noglobulins, have a therapeutic purpose 
within the meaning of heading 3001 of the 
Combined Nomenclature. 
(see paras 26-27, operative part) 
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