Judgment of the Court (Eighth Chamber) of 24 November 2011 (reference for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Gebr. Stolle GmbH & Co. KG (C-323/10, C-324/10 and C-326/10), Doux Geflügel GmbH (C-325/10) v Hauptzollamt Hamburg-Jonas

(Joined Cases C-323/10 to C-326/10) (1)

(Regulation (EEC) No 3846/87 - Agriculture - Export refunds - Poultrymeat - Fowls of the species Gallus domesticus, drawn and plucked)

(2012/C 25/18)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicants: Gebr. Stolle GmbH & Co. KG (C-323/10, C-324/10 and C-326/10), Doux Geflügel GmbH (C-325/10)

Defendant: Hauptzollamt Hamburg-Jonas

Re:

Reference for a preliminary ruling — Finanzgericht Hamburg — Interpretation of Commission Regulation (EEC) No 3846/87 of 17 December 1987 establishing an agricultural product nomenclature for export refunds (OJ 1987 L 366, p. 1), as amended by Commission Regulation (EC) No 2765/1999 of 16 December 1999 (OJ 1999 L 338, p. 1) — Heading 0207 12 90 — Fowls of the species Gallus domesticus, plucked but not completely drawn as provided for under that heading of the nomenclature

Operative part of the judgment

1. Subheading 0207 12 90 of Annex I to Commission Regulation (EEC) No 3846/87 of 17 December 1987 establishing an agricultural product nomenclature for export refunds, as amended by Commission Regulation (EC) No 2091/2005 of 15 December 2005 publishing, for 2006, the agricultural product nomenclature for export refunds, must be interpreted as meaning that a poultry carcass under that subheading has to be completely drawn, so that it is prejudicial to its tariff classification if part of the guts or trachea, for example, are still attached to the carcass following a mechanical gutting process.

2. Product code 0207 12 90 9990 of Annex I to Regulation No 3846/87, as amended by Commission Regulation (EC) No 2765/1999 of 16 December 1999, must be interpreted as meaning that an ‘irregular composition’ allows for the presence in a carcass of a maximum of only four giblets from those which it lists, of one or more than one type, provided that the total of four is adhered to.

3. Subheading 0207 12 10 of Annex I to Regulation No 3846/87, as amended by Regulation No 2765/1999, must be interpreted as meaning that a poultry carcass in which one of the giblets listed in that subheading, namely the neck, heart, liver and gizzard, is present more than once, does not come under that subheading.

4. Subheading 0207 12 10 of Annex I to Regulation No 3846/87, as amended by Regulation No 2765/1999, must be interpreted as meaning that, for the purposes of the export refund classification, a poultry carcass to which some small quill feathers, plumage feathers, quill ends and hairs are still attached after going through a mechanical plucking process comes under that subheading, provided that those remaining feathers are compatible with the characteristic of a chicken ready for roasting and with sound and fair marketable quality.

5. Product code 0207 12 90 9990 of Annex I to Regulation No 3846/87, as amended by Regulation No 2765/1999, must be interpreted as meaning that a poultry carcass in which the trachea is still attached to the neck does not come under that product code.

6. When a customs office seeks to determine whether goods presented for export comply with the tariff heading stated in the export declaration, the results of a partial examination of declared goods are valid for all the goods declared, in accordance with Article 70(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code. A margin of error does not have to be allowed within which it may be found that an anomaly is not prejudicial to a refund.

(1) OJ C 209, 31.7.2010.

OJ C 274, 9.10.2010.