Judgment — ECLI:EU:C:2010:728
Date: 2010-12-02
Language of the case: Latvian
Court formation: Third Chamber
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Latvia

Summary of the Judgment Common Customs Tariff – Classification of goods – Binding tariff information – Purpose – One type of goods – Meaning (Council Regulation No 2913/92; Commission Regulation No 2454/93, Art. 6(2)) Article 6(2) of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 1602/2000, must be interpreted as meaning that an application for binding tariff information may relate to different goods provided that these all belong to one and the same type of goods. Only goods which have similar characteristics and whose distinguishing features are completely irrelevant for the purposes of their tariff classification may be regarded as belonging to one type of goods for the purposes of that provision. (see para. 24, operative part)