Judgment — ECLI:EU:C:2014:1757
Date: 2014-06-12
Language of the case: Bulgarian
Court formation: Sixth Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Bulgaria

Summary — Judgment of the Court (Sixth Chamber), 12 June 2014 1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Identification of the relevant elements of EU law — Reformulation des questions (Art. 267 TFEU) 2. Customs union — Common Customs Tariff — Tariff headings — Heavy oils, lubricating oils and other oils for undergoing a specific process — Classification under subheadings 2707 or 2710 — Criterion — Content by weight of the aromatic constituents in relation to the non-aromatic constituents — Determination by the national court (Council Regulation No 2658/87, Annex I, Headings 2707 and 2710, as amended by Commission Regulation No 1006/2011) 3. Customs union — Common Customs Tariff — Tariff headings — Chapter 27 of the Combined Nomenclature — Petrol oil and oils obtained from bituminous minerals other than crude and similar products with predominately aromatic constituents — Concept of aromatic constituents wider than that of aromatic hydrocarbons (Council Regulation No 2658/87, Annex I, Chapter 27, as amended by Council Regulation No 1006/2011) 4. EU law — Interpretation — Texts in several languages — Uniform interpretation — Consideration of the wording, objectives and context of the national rules at issue 5. Customs union — Common Customs Tariff — Tariff headings — Subheadings 2707 99 91 and 2707 99 99 — Interpretation — Point 1 of the Explanatory Notes to the Combined Nomenclature — Not exhaustive (Council Regulation No 2658/87, Annex I, Subheadings 2707 99 91 and 2707 99 99, as amended by Commission Regulation No 1006/2011) 1. See the text of the decision. (see paras 29-31) 2. The criterion to take into consideration in order to classify products such as an oil under Heading 2707 or Heading 2710 of the Combined Nomenclature in Annex I to Council Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1006/2011, is the content by weight of the aromatic constituents in relation to the non-aromatic constituents. In principle, it is for the national courts to establish the most appropriate method to determine the content of aromatic constituents of a specific product in order to make such a classification. (see paras 39, 56, operative parts 1, 3) 3. The expression ‘aromatic constituents’ in Chapter 27 of 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 1006/2011, must be interpreted as being wider than ‘aromatic hydrocarbons’. (see para. 48, operative part 2) 4. See the text of the decision. (see paras 59, 60) 5. Point 1 of the Explanatory Notes to 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 1006/2011, on subheadings 2707 99 91 and 2707 99 99 thereof must be interpreted as being non-exhaustive, with the result that a product falling within Heading 2707 of the Combined Nomenclature, but which cannot be classified under a specific subheading, must be classified under subheading 2707 99 99 thereof. (see para. 66, operative part 4)