Judgment of the Court (First Chamber) of 15 December 1977. - Firma Ludwig Poppe v Oberfinanzdirektion de Cologne. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - Case 63-77.



European Court reports 1977 Page 02473

Greek special edition Page 00777

Portuguese special edition Page 00893



Summary

Parties

Subject of the case

Grounds

Decision on costs

Operative part



Keywords

COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - TARIFF HEADING 48.15 - INTERPRETATION

Summary

TARIFF HEADING 48.15 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT IT DOES NOT INCLUDE GOODS CONSISTING OF TWO SHEETS OF DIN A 4 FORMAT STUCK TOGETHER , ONE OF WHICH IS CARBON PAPER AND THE OTHER FLIMSY PAPER , AS SUCH GOODS MUST BE CLASSIFIED UNDER TARIFF HEADING 48.18 AS ' OTHER STATIONERY OF PAPER ' .

Parties

IN CASE 63/77

REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BUNDESFINANZHOF ( FEDERAL FINANCE COURT ) FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN

FIRMA LUDWIG POPPE , WEDEL ( HAMBURG ),

AND

OBERFINANZDIREKTION ( REGIONAL FINANCE OFFICE ), KOLN ,

Subject of the case

ON THE INTERPRETATION OF THE COMMON CUSTOMS TARIFF FOR THE PURPOSE OF CLASSIFYING SHEETS OF PAPER JOINED TOGETHER IN SETS ,

Grounds

1 BY ORDER OF 5 APRIL 1977 WHICH REACHED THE COURT ON 17 MAY 1977 THE BUNDESFINANZHOF , PURSUANT TO ARTICLE 177 OF THE EEC TREATY , REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :

' IS TARIFF HEADING 48.15 OF THE COMMON CUSTOMS TARIFF TO BE INTERPRETED AS INCLUDING ONLY PAPER OF A SINGLE KIND SUCH AS THE ADHESIVE STRIPS REFERRED TO IN TARIFF SUBHEADING 48.15 A , AND NOT SETS CONSISTING OF SHEETS OF DIFFERENT KINDS OF PAPER STUCK TOGETHER , EACH OF WHICH IS EXPRESSLY NAMED IN OR FALLS UNDER A DIFFERENT TARIFF HEADING , SUCH AS CARBON PAPER OF TARIFF HEADING 48.13 AND FLIMSY PAPER CUT TO SIZE OR SHAPE OF TARIFF SUBHEADING 48.15 B , OR DO SUCH SETS AUTOMATICALLY FALL UNDER TARIFF HEADING 48.18 AS OTHER STATIONERY OF PAPER?

'

2 THIS QUESTION HAS BEEN REFERRED TO THE COURT IN CONNEXION WITH A DISPUTE RELATING TO THE TARIFF CLASSIFICATION OF GOODS KNOWN AS ' HURON COPYSETTE ' DESIGNED TO MAKE TYPED COPIES AND CONSISTING OF A SET OF ONE SHEET OF FLIMSY PAPER AND ONE SHEET OF CARBON PAPER , EACH OF DIN A 4 FORMAT , THE CARBON PAPER BEING DETACHED AND THROWN AWAY AFTER THE COPY HAS BEEN MADE .

THE COMPETENT CUSTOMS AUTHORITIES IN THEIR OPINION ON THE TARIFF CLASSIFICATION OF THESE GOODS ASSIGNED THEM TO SUBHEADING 48.18 OF THE COMMON CUSTOMS TARIFF AS ' OTHER STATIONERY OF PAPER ' .

THE UNDERTAKING CONCERNED ON THE OTHER HAND MAINTAINS THAT THE GOODS SHOULD BE CLASSIFIED UNDER TARIFF HEADING 48.13 AS ' CARBON AND OTHER COPYING PAPERS . . . CUT TO SIZE , WHETHER OR NOT PUT UP IN BOXES ' OR AT LEAST UNDER HEADING 48.15 AS ' OTHER PAPER AND PAPERBOARD , CUT TO SIZE OR SHAPE ' , PARAGRAPH B .

3 COPYING PAPER IS SPECIFICALLY REFERRED TO IN TARIFF HEADING 48.13 OF THE COMMON CUSTOMS TARIFF .

IT IS CLEAR FROM THE WORDING OF THAT TARIFF HEADING AND FROM THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE RELATING THERETO THAT IT INCLUDES ONLY ' PAPER COATED OR SOMETIMES IMPREGNATED IN SUCH A WAY THAT ONE OR MORE COPIES OF AN ORIGINAL DOCUMENT CAN BE MADE BY APPLYING PRESSURE . . . ' .

SINCE THE GOODS AT ISSUE CONSIST OF A SET OF TWO SHEETS OF PAPER , ONLY ONE OF WHICH IS A MEANS OF COPYING , WHEREAS THE OTHER IS INTENDED TO RECORD THE RESULTS OF SUCH COPYING , THEY CANNOT BE CLASSIFIED UNDER TARIFF HEADING 48.13 .

4 SINCE TARIFF HEADING 48.15 , ON THE OTHER HAND , REFERS TO ' OTHER PAPER AND PAPERBOARD , CUT TO SIZE OR SHAPE ' , IT APPLIES ONLY TO GOODS WHICH HAVE NOT BEEN SPECIFICALLY LISTED IN ONE OF THE PRECEDING TARIFF HEADINGS OF PART II OF THE SAME CHAPTER .

SINCE CARBON PAPER IS SPECIFICALLY LISTED IN TARIFF HEADING 48.13 , SETS OF PAPER SUCH AS THOSE AT ISSUE IN THIS CASE CANNOT THEREFORE BE CONSIDERED AS ' OTHER PAPER . . . ' WITHIN THE MEANING OF TARIFF HEADING 48.15 AND CLASSIFIED UNDER THAT HEADING .

SUCH SETS DO NOT FALL UNDER EITHER TARIFF HEADING 48.13 OR HEADING 48.15 , SINCE GENERAL RULE 3 OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , WHICH REFERS TO GOODS CLASSIFIABLE UNDER TWO OR MORE TARIFF HEADINGS , DOES NOT APPLY TO THEM .

IN THESE CIRCUMSTANCES THESE SETS MUST BE CLASSIFIED FOR TARIFF PURPOSES UNDER ONE OF THE TARIFF HEADINGS 48.16 TO 48.21 OF THE SAME CHAPTER .

5 TARIFF HEADING 48.18 COVERS NOT ONLY CERTAIN ARTICLES EXPRESSLY DEFINED THEREIN BUT ALSO ' OTHER STATIONERY OF PAPER . . . ' WHICH HAS NOT BEEN SPECIFICALLY LISTED IN AN OTHER TARIFF HEADING OF THE CHAPTER AND WHICH IS NOT MADE UP SIMPLY BY CUTTING BUT INVOLVES MORE ELABORATE WORKING .

THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE WHICH DEFINE THE SCOPE OF TARIFF HEADING 48.18 STATE THAT IT COVERS INTER ALIA ' A VARIETY OF PAPER STATIONERY . . . OR BLOCKS ' .

HAVING REGARD TO THE WAY IN WHICH THE GOODS ARE MADE UP AND TO THE WORKING PROCESS WHICH THEY HAVE UNDERGONE THEY REPRESENT GOODS REFERRED TO IN THAT HEADING .

6 FOR THESE REASONS THE ANSWER TO THE QUESTION REFERRED TO THE COURT SHOULD BE THAT TARIFF HEADING 48.15 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT IT DOES NOT INCLUDE GOODS CONSISTING OF TWO SHEETS OF DIN A 4 FORMAT STUCK TOGETHER , ONE OF WHICH IS CARBON PAPER AND THE OTHER FLIMSY PAPER , AS SUCH GOODS MUST BE CLASSIFIED UNDER TARIFF HEADING 48.18 AS ' OTHER STATIONERY OF PAPER ' .

Decision on costs

COSTS

7 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE .

SINCE THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , COSTS ARE A MATTER FOR THAT COURT .

Operative part

ON THOSE GROUNDS ,

THE COURT ( FIRST CHAMBER ),

IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BUNDESFINANZHOF , BY ORDER OF 5 APRIL 1977 , HEREBY RULES :

TARIFF HEADING 48.15 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT IT DOES NOT INCLUDE GOODS CONSISTING OF TWO SHEETS OF DIN A 4 FORMAT STUCK TOGETHER , ONE OF WHICH IS CARBON PAPER AND THE OTHER FLIMSY PAPER , AS SUCH GOODS MUST BE CLASSIFIED UNDER TARIFF HEADING 48.18 AS ' OTHER STATIONERY OF PAPER ' .