Judgment — ECLI:EU:C:2009:467
Date: 2009-07-16
Language of the case: Estonian
Court formation: Fourth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Dumping;External relations;Free movement of goods;Commercial policy;Common customs tariff;Customs Union
Concepts: The various tariff headings
Procedure: Reference for a preliminary ruling
Origin: Estonia

Summary of the Judgment Common Customs Tariff – Tariff headings – Frozen backbones of farmed Atlantic salmon obtained after filleting of the fish The Combined Nomenclature to the Common Customs Tariff, which constitutes Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1719/2005, must be interpreted as meaning that frozen backbones of farmed Atlantic salmon (salmo salar), obtained after filleting the fish, must be classified under subheading 0303 22 00 of the Combined Nomenclature if the goods are fit for human consumption at the time that they are cleared through customs, which it is for the national court to ascertain. (see para. 30, operative part)