Judgment — ECLI:EU:C:2004:427
Date: 2004-07-08
Language of the case: French
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: France

Summary of the Judgment Common Customs Tariff – Tariff headings – Explanatory Notes to the Combined Nomenclature – Subheadings 4202 12 11 and 4202 12 19 – Not invalid The Explanatory Notes to the Combined Nomenclature are a valid aid to the interpretation of the tariff provided that their content is in accordance with the actual provisions of the common customs tariff and do not alter the meaning of its provisions. Such is the case with the Explanatory Notes to subheadings 4202 12 11 and 4202 12 19. They are contrary neither to the terms of the headings and subheadings at issue nor to the applicable notes nor to the rule mentioned in paragraph 6 of the general rules for the interpretation of the Combined Nomenclature, according to which the classification of goods is to be determined according to the terms of subheadings. In particular, those Explanatory Notes are an extension of Additional Note 1 to Chapter 42 of the Combined Nomenclature, in that they specify that where the outer layer visible to the naked eye is sheeting of plastic, the process by which that sheeting was obtained is irrelevant for the purposes of tariff classification. In addition, in considering equivalent two technical processes which result in an identical product, namely an outer surface of plastic, they comply with the decisive criterion for the tariff classification of goods which lies in their objective characteristics and qualities, as defined in the relevant heading of the Common Customs Tariff and in the notes to the relevant sections or chapters. It follows that there is no information such as to affect the validity of the Explanatory Notes in question. (see paras 16, 19, 21, 27, 29, 32, operative part)