Case C‑388/23
Golden Omega S.A.
v
Inspecteur van de Belastingdienst/Douane, kantoor Rotterdam Rijnmond
(Request for a preliminary ruling from the rechtbank Noord-Holland)
Judgment of the Court (Sixth Chamber) of 12 December 2024
( Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2658/87 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Heading 1516 – Fats and oils and their fractions – Fish oil in the form of ethyl esters – Esterification of fatty acids with ethanol – Implementing Regulation (EU) 2019/1661 – Validity )
1.        Customs union – Common Customs Tariff – Tariff headings – Fish oil in the form of ethyl esters – Esterification of fatty acids with ethanol – Classification under heading 1516 of the Combined Nomenclature – Precluded
(Council Regulation No 2658/87, as amended by Regulation No 2018/1602, Annex I, heading 1516)
(see paragraphs 38, 43, 46, operative part 1)
2.        Customs union – Common Customs Tariff – Tariff headings – Interpretation – Classification opinion of the World Customs Organization – No binding force
(Council Regulation No 2658/87, Annex I)
(see paragraph 45)
3.        Customs union – Common Customs Tariff – Tariff headings – Fish oil in the form of ethyl esters – Esterification of fatty acids with ethanol – Classification by Regulation 2019/1661 under subheading 2106 90 92 of the Combined Nomenclature – Alteration of the tariff headings – None – Validity
(Council Regulation No 2658/87, as amended by Regulation 2018/1602, Annex I, heading 1516; Commission Regulation 2019/1661)
(see paragraphs 51-53, operative part 2)
See the text of the decision.