62021CJ0072_SUM
Case C‑72/21
‘PRODEX’ SIA
v
Valsts ieņēmumu dienests
(Request for a preliminary ruling from the Augstākā tiesa (Senāts))
Judgment of the Court (Eighth Chamber) of 28 April 2022
(Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff headings – Subheading 441820 – Scope – Doors and their frames and thresholds – MDF panels and mouldings – First part of general rule 2(a) for the interpretation of the Combined Nomenclature – Incomplete or unfinished article – Definition)
Customs union – Common Customs Tariff – Tariff headings – Classification of goods – Wood panels and mouldings – Profile and decorative finish objectively establishing the use of those goods in the manufacture of door frames and thresholds, even if they are incomplete or unfinished
(Council Regulation No 2658/87, as amended by Regulation No 1001/2013, Annex I)
(see paragraphs 33-35, 38-40, operative part)
See the text of the decision.