Judgment — ECLI:EU:C:2007:456
Date: 2007-07-18
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 (Council Regulation No 2658/87, Art. 9; Commission Regulation No 1223/2002) By classifying under sub-heading 0207 14 10, by Regulation No 1223/2002 concerning the classification of certain goods in the Combined Nomenclature, chicken meat with a salt content by weight of between 1.2% and 1.9%, the Commission restricted the scope of heading 0210, which, in accordance with Additional note 7 to chapter 2 of Section I of Part Two of the Combined Nomenclature, in the version resulting from Regulation No 1832/2002, amending Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, covers boneless chicken cuts, frozen, impregnated with salt in all parts and with a salt content of at least 1.2%. It therefore exceeded the powers conferred upon it by Article 9 of Regulation No 2658/87. Consequently, Regulation No 1223/2002 must be declared invalid. (see paras 24-25, operative part)