Judgment — ECLI:EU:C:1998:587
Date: 1998-12-03
Language of the case: German
Court formation: Fourth 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 — Collections and collectors' pieces of historical or
ethnographic interest within the meaning of heading No 9705 of the combined nomenclature —
Motor vehicles — Covered — Conditions
I-8127
SUMMARY— CASE C-259/97
Heading No 9705 of the combined nomen­
clature must be interpreted as meaning that
motor vehicles which are:
— in their original state, without substantial
changes to the chassis, steering or braking
system, engine, etc.;
— at least 30 years old; and
— of a model or type which is no longer in
production
are presumed to be of historical or ethno­
graphic interest.
However, motor vehicles which satisfy those
conditions are not of historical or ethno­
graphic interest where the competent authority
establishes that they are not liable to evidence
a significant step in the evolution of human
achievements or illustrate a period of that
evolution.
In addition, such vehicles must be collectors'
pieces within the meaning of heading No 9705,
that is to say, objects which are relatively rare,
are not normally used for their original pur­
pose, are the subject of special transactions
outside the normal trade in similar utility
articles and are of high value.
I-8128