Judgment — ECLI:EU:C:2010:650
Date: 2010-10-28
Language of the case: Dutch
Court formation: Fifth Chamber
Based on: Treaty on the Functioning of the European Union (consolidated version 2008)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Common Customs Tariff – Tariff headings – Dried garlic bulbs from which not all moisture has been removed (Council Regulation No 2658/87, Annex I; Commission Regulation No 1810/2004) The Combined Nomenclature in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1810/2004, must be interpreted as meaning that garlic which has undergone an intensive drying process in accordance with a specific treatment as a result of which all, or almost all, of the moisture in the product is removed comes under tariff subheading 0712 90 90 of the Combined Nomenclature, but that partially dried garlic which retains the properties and characteristics of fresh garlic comes under tariff subheading 0703 20 00 of the Combined Nomenclature. In order to classify garlic bulbs under heading 0712, the process of drying the garlic must give rise to substantial and irreversible changes, with the result that the product is no longer in the natural state. Therefore, the removal of water must substantially change the properties and objective characteristics of the product in such a way that that change results in classification under a tariff heading other than heading 0703, which covers fresh or chilled vegetables. (see paras 25-26, 35, operative part)