Opinion of the Advocate General — ECLI:EU:C:2003:460
Date: 2003-09-11
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Netherlands

SUMMARY — JOINED CASES C-133/02 AND C-134/02 
Summary of the Judgment 
Common Customs Tariff — Classification of goods — Binding tariff information — 
Withdrawal where the customs authorities change the interpretation of the provisions 
applicable to the tariff classification of the goods concerned — Whether permissible 
(Council Regulation No 2913/92, Arts 9(1) and 12(5)(a)(iii)) 
Article 9(1) read in conjunction with 
Article 12(5)(a)(iii) of Regulation 
No 2913/92 establishing the Community 
Customs Code, as amended by Regulation 
No 82/97, must be interpreted as meaning 
that they provide the customs authorities 
with a legal basis for withdrawing a 
binding tariff information (BTI) where 
those authorities change the interpretation 
given therein of the legal provisions appli­
cable to the tariff classification of the goods 
concerned. 
First, in those provisions, the Community 
legislature has unequivocally provided that 
a BTI ceases to be valid where one of the 
conditions set for its issue was not or is no 
longer fulfilled. Secondly, since the issue of 
a BTI is subject to proper justification for 
the interpretation by the customs auth­
orities of the legal provisions applicable to 
the tariff classification of the goods con­
cerned, those authorities are entitled to 
consider, where it appears to them that that 
interpretation is wrong, that one of the 
conditions laid down for the issue of a BTI 
is no longer fulfilled and to revoke that BTI 
with a view to amending the tariff classifi­
cation of the goods concerned. 
(see paras 23-25, 28, operative part) 
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