Judgment — ECLI:EU:C:2015:808
Date: 2015-12-10
Language of the case: German
Court formation: Seventh Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Seventh Chamber), 10 December 2015 1. Customs union — Common Customs Tariff — Classification of goods — Criteria — Characteristics and objective properties 2. Customs union — Common Customs Tariff — Tariff headings — Interpretation —Explanatory Notes to the Combined Nomenclature — Explanatory notes of the World Customs Organisation — Not binding (Council Regulation No 2658/87, Annex I, general rule 2(a)) 3. Customs union — Common Customs Tariff — Tariff headings — Ultraviolet aerodynamic particle sizer spectrometers — Handheld particle counters — Classification in subheading 9027 10 10 of the Combined Nomenclature — Not included (Council Regulation No 2658/87, as amended by Regulation No 1031/2008, Annex I) 1. See the text of the decision. (see para. 24) 2. See the text of the decision. (see para. 25) 3. 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 1031/2008, must be interpreted as meaning that ultraviolet aerodynamic particle sizer spectrometers and handheld particle counters do not fall under subheading 9027 10 10 thereof. In that regard, the wording of subheading 9027 10 of the Combined Nomenclature refers specifically and exclusively to ‘smoke analysis apparatus’. However, the objective characteristics and properties of appliances such as ultra violet aerodynamic particle sizer spectrometers and handheld particle counters do not correspond with that wording. Those apparatuses do not specifically and exclusively analyse particles derived from combustion, which, for their part, come within the concept of ‘smoke’ in accordance with the normal meaning of that word in common language. Those apparatuses also analyse particles which do not come within that concept, namely particles resulting from mechanical processes. Therefore, in the light of the wording of subheading 9027 10 of the Combined Nomenclature, those apparatus do not fall under either that subheading or, consequently, under subheading 9027 10 10 of the Combined Nomenclature. (see paras 27-29, 35, operative part)