Judgment — ECLI:EU:C:2009:294
Date: 2009-05-07
Language of the case: Dutch
Court formation: Third 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: Netherlands

Summary of the Judgment Common Customs Tariff – Tariff headings – Fermented beverages containing distilled alcohol, produced from fruit or from a natural product, to which various substances have been added (Council Regulation No 2658/87, Annex I, headings 2206 and 2208; Commission Regulation No 2587/91) Fermented alcohol-based beverages corresponding originally to heading 2206 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 2587/91, to which a certain proportion of distilled alcohol, water, sugar syrup, aromas, colourings and, in some cases, a cream base have been added, resulting in the loss of the taste, smell and/or appearance of a beverage produced from a particular fruit or natural product, do not come under heading 2206 of the Combined Nomenclature but rather under heading 2208 thereof, given, first of all, their essential objective characteristics and properties, in particular their distilled alcohol content; second, their organoleptic characteristics; and, lastly, their intended use as spirituous beverages. (see paras 35-40, operative part)