Judgment — ECLI:EU:C:2010:781
Date: 2010-12-16
Language of the case: Czech
Court formation: First Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Czechia

Summary of the Judgment Common Customs Tariff – Tariff headings – Beverage fermented on the basis of grapes with the addition of corn alcohol and beet sugar during the course of production – Classification under heading 2206 of the combined nomenclature (Council Regulation No 2658/87, Annex I, position 2206; Commission Regulation No 1719/2005) 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 a beverage fermented on the basis of fresh grapes, sold in 0.75 litre bottles, with an alcohol content of 15.8% to 16.1% by volume, to which beet sugar and corn alcohol have been added during the course of its production, must be classified under heading 2206 of the Combined Nomenclature in Annex I to that regulation. It is true that the intended use of a product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties. However, the intended use of the product is a relevant criterion only where the classification can be made on the sole basis of the objective characteristics and properties of the product. (see paras 47-48, operative part)