CELEX: 62010CJ0323
Language: en
Date: 2011-11-24 00:00:00
Title: Judgment of the Court (Eighth Chamber) of 24 November 2011.#Gebr. Stolle GmbH & Co. KG (C-323/10, C-324/10 and C-326/10) and Doux Geflügel GmbH (C-325/10) v Hauptzollamt Hamburg-Jonas.#References for a preliminary ruling: Finanzgericht Hamburg - Germany.#Regulation (EEC) No 3846/87 - Agriculture - Export refunds - Poultrymeat - Fowls of the species Gallus domesticus, drawn and plucked.#Joined cases C-323/10 to C-326/10.

Joined Cases C-323/10 to C-326/10
      Gebr. Stolle and Doux Geflügel 
      v
      Hauptzollamt Hamburg-Jonas
      (Reference for a preliminary ruling from the Finanzgericht Hamburg)
      (Regulation (EEC) No 3846/87 – Agriculture – Export refunds – Poultrymeat – Fowls of the species Gallus domesticus, drawn and plucked)
      Summary of the Judgment
      1.        Agriculture – Common organisation of the markets – Poultrymeat – Export refunds – Classification in the combined nomenclature
            of agricultural products for export refunds
      (Commission Regulation No 3846/87, Annex I)
      2.        Agriculture – Common organisation of the markets – Poultrymeat – Export refunds – Classification in the combined nomenclature
            of agricultural products for export refunds
      (Commission Regulation No 3846/87, Annex I)
      3.        Agriculture – Common organisation of the markets – Poultrymeat – Export refunds – Classification in the combined nomenclature
            of agricultural products for export refunds
      (Commission Regulation No 3846/87, Annex I)
      4.        Customs union – Customs declarations – Ex post control – Partial examination of the goods covered by the same declaration – Results applying to all the goods declared
      (Commission Regulation No 2913/92, Art. 70(1))
      1.        Subheading 0207 12 90 of Annex I to Regulation No 3846/87 establishing an 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.
      
      (see para. 57, operative part 1)
      2.        Product code 0207 12 90 9990 of Annex I to Regulation No 3846/87 establishing an agricultural product nomenclature for export
         refunds must be interpreted as meaning that, first, an ‘irregular composition’ allows for the presence in a poultry 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, and, second, that a poultry carcass in which the trachea is still attached to the neck does not come under
         that product code.
      
      (see paras 69, 93, operative part 2, 5)
      3.        Subheading 0207 12 10 of Annex I to Regulation No 3846/87 establishing an agricultural product nomenclature for export refunds
         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. By contrast, 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.
      
      (see paras 74, 87, operative part 3-4)
      4.        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 Regulation 2913/92 of 12 October 1992 establishing the Community Customs Code. A margin of error must not
         be allowed within which it may be found that an anomaly is not prejudicial to a refund.
      
      (see para. 107, operative part 6)
JUDGMENT OF THE COURT (Eighth Chamber)
      24 November 2011 (*)
      
      (Regulation (EEC) No 3846/87 – Agriculture – Export refunds – Poultrymeat – Fowls of the species Gallus domesticus, drawn and plucked)
      In Joined Cases C‑323/10 to C‑326/10,
      REFERENCES for a preliminary ruling under Article 267 TFEU from the Finanzgericht Hamburg (Germany), made by decisions of
         11 May 2010, received at the Court on 5 and 6 July 2010, in the proceedings
      
      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, 
      THE COURT (Eighth Chamber),
      composed of A. Prechal, President of the Chamber (Rapporteur), K. Schiemann and C. Toader, Judges,
      Advocate General: J. Mazák,
      Registrar: K. Malacek, Administrator,
      having regard to the written procedure and further to the hearing on 8 June 2011,
      after considering the observations submitted on behalf of:
      –        Gebr. Stolle GmbH & Co. KG, by R. Steiling and M. Niestedt, Rechtsanwälte;
      –        Doux Geflügel GmbH, by R. Steiling and M. Niestedt, Rechtsanwälte;
      –        Hauptzollamt Hamburg-Jonas (C‑324/10 to C‑326/10), by T. Peters, 
      –        the European Commission, by F. Wilman and G. von Rintelen, acting as Agents,
      having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
      gives the following
      Judgment
      1        These references for a preliminary ruling concern the 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).
      
      2        The references have been made by the Finanzgericht (Finance Court) Hamburg in the context of four proceedings between, first,
         Gebr. Stolle GmbH & Co. KG (‘Gebr. Stolle’) and Hauptzollamt Hamburg-Jonas, concerning Cases C‑323/10, C‑324/10 and C‑326/10,
         and, second, Doux Geflügel GmbH (‘Doux Geflügel’) and Hauptzollamt Hamburg-Jonas, concerning Case C‑325/10, regarding export
         refunds for poultrymeat. 
      
       Legal context
       Regulation (EEC) No 2777/75
      3        Article 8 of Council Regulation (EEC) No 2777/75 of 29 October 1975 on the common organisation of the market in poultrymeat
         (OJ 1975 L 282, p. 77), last amended by Council Regulation (EC) No 679/2006 of 25 April 2006 (OJ 1987 L 119, p. 1, ‘Regulation
         No 2777/75’), provided, in this sector, for the grant of export refunds to cover the difference between the prices of products
         on the world market and prices within the European Community. 
      
      4        Article 10(1) of Regulation No 2777/75 provides:
      
      ‘The general rules for the interpretation of the combined nomenclature and the special rules for its application shall apply
         to the classification of products covered by this Regulation; the tariff nomenclature resulting from the application of this
         Regulation shall be incorporated in the common customs tariff.’
      
       Regulation No 3846/87
      5        Regulation No 3846/87 establishes an agricultural product nomenclature for export refunds which are set out in Annex I. While
         based on the combined nomenclature of general application established by Council Regulation (EEC) No 2658/87 of 23 July 1987
         on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1, the ‘CN’), Regulation No
         3846/87 is designed to take account of the specificity of the export refund system, and in particular the need to make subdivisions
         in the CN for such products. 
      
      6        Annex I to Regulation No 3846/87 has been amended, respectively, by Commission Regulation (EC) No 2765/1999 of 16 December
         1999 (OJ 1999 L 338, p. 1), at the material time in Cases C‑324/10 to C‑326/10, and by Commission Regulation (EC) No 2091/2005
         of 15 December 2005 publishing, for 2006, the agricultural product nomenclature for export refunds introduced by Regulation
         (EEC) No 3846/87 (OJ 1987 L 343, p. 1), at the material time in Case C‑323/10.
      
      7        In the market for poultrymeat, concerning fresh, chilled or frozen poultrymeat, Annex I to Regulation No 3846/87 makes the
         following distinctions: 
      
      
               CN Code
            
            
               Description of goods
            
            
               Product code
            
         
               ex 0207
            
            
               Meat and edible offal, of the poultry of heading No 0105, fresh, chilled or frozen 
            
             
          
            
               – Of fowls of the species Gallus domesticus:
               
            
             
         
               ex 0207 12
            
            
               – – Not cut in pieces, frozen 
            
             
         
               ex 0207 12 10
            
            
               – – – Plucked and gutted, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70% chickens’
            
             
          
            
               – – – – With completely ossified sternum tips, femurs and tibias 
            
             
          
            
               – – – – Other
            
            
               0207 12 10 9900
            
         
               ex 0207 12 90
            
            
               – – – Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65% chickens’ or
                  otherwise presented: 
               
            
             
          
            
               – – – – ‘65% chickens’:
            
             
          
            
               – – – – – With completely ossified sternum tips, femurs and tibias:
            
             
          
            
               – – – – – Other
            
            
               0207 12 90 9190
            
          
            
               – – – – Fowls of the species Gallus domesticus, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards in irregular composition:
               
            
             
          
            
               – – – – – Fowls of the species Gallus domesticus, with completely ossified sternum tips, femurs and tibias
               
            
             
          
            
               – – – – – Other
            
            
               0207 12 90 9990
            
         8        Commission Regulation (EC) No 2580/98 of 30 November 1998 amending Regulation (EEC) No 3846/87 (OJ 1998 L 322, p. 31) introduced
         product code 0207 12 90 9990 in Annex I to the latter. In that regard, its second recital states the following: 
      
      ‘Whereas presentations other than 70% chickens and 65% chickens have appeared on the market; whereas they should be included
         in the refund nomenclature with a view to the granting of refunds; whereas that nomenclature should accordingly be amended’.
      
      9        The regulations fixing export refunds in the market for poultrymeat which were in force during the periods considered provided,
         inter alia, rights to export refunds for products coming under product codes 0207 12 10 9900, 0207 12 90 9190 and 0207 12 90 9990
         of Annex I to Regulation No 3846/87.
      
       Regulation No 2658/87
      10      The general rules for the interpretation of the CN, which are set out in Part One of Title I A thereof, provide in particular:
      
      ‘A.      General rules for the interpretation of the [CN]
      Classification of goods in the [CN] shall be governed by the following principles:
      1.      The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification
         shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings
         or notes do not otherwise require, according to the following provisions.
      
      2.      (a)      Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided
         that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.
         It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete
         or finished by virtue of this rule), presented unassembled or disassembled. 
      
      …’
      11      Pursuant to the second indent of Article 9(1)(a) and Article 10 of Regulation No 2658/87, the European Commission adopts Explanatory
         Notes for the CN, which are published in the Official Journal of the European Union. 
      
      12      The Explanatory Notes to subheading 0207 11 30, which, according to the words of the notes to subheading 0207 12 10, are to
         apply mutatis mutandis to the latter, are worded as follows:
      
      ‘This subheading includes roasting chickens, which are plucked chickens without heads and feet, but with the neck, completely
         drawn, but inside the carcass of which the heart, liver and gizzard have been replaced.’
      
      13      The Explanatory Notes to subheading 0207 11 90, which, according to the words of the notes to subheading 0207 12 90, are to
         apply mutatis mutandis to the latter, read as follows:
      
      ‘This subheading includes roasting chickens, which are plucked chickens without heads and feet, and completely drawn. It also
         covers fowls presented in a form other than those mentioned under subheadings 0207 11 10 and 0207 11 30, for example, unplucked,
         ungutted chickens, with heads and feet.’
      
       Regulation (EC) No 800/1999
      14      Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system
         of export refunds on agricultural products (OJ 1999 L 102, p. 11), defines the common detailed rules for the application of
         the system of export refunds on agricultural products. 
      
      15      Under the first paragraph of Article 21(1) of that regulation:
      
      ‘No refund shall be granted on products which are not of sound and fair marketable quality on the date on which the export
         declaration is accepted.’
      
      16      According to Article 51(1) of Regulation No 800/1999, an exporter is to have a penalty imposed on him if he ‘has applied for
         a refund exceeding that applicable’.
      
       Regulation (EEC) No 2913/92
      17      Article 70(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L
         302, p. 1) provides:
      
      ‘Where only part of the goods covered by a declaration are examined, the results of the partial examination shall be taken
         to apply to all the goods covered by that declaration.
      
      However, the declarant may request a further examination of the goods if he considers that the results of the partial examination
         are not valid as regards the remainder of the goods declared.’
      
       The actions in the main proceedings and the questions referred for a preliminary ruling
       Case C‑323/10
      18      By an export declaration which it lodged on 4 September 2006 before the competent customs office, Gebr. Stolle declared 2 163
         boxes of chickens under product code 0207 12 90 9190 of the CAP Goods List for export to the United Arab Emirates and requested
         an export refund.
      
      19      During the course of the customs export formalities, the competent customs office took four boxes as samples, two of which
         as reserve samples, and sent them to the Zolltechnische Prüfungs- und Lehranstalt (Customs laboratory and training college)
         of the Oberfinanzdirektion (Principal Revenue Office) Hamburg, which subsequently established that four of the poultry carcasses
         examined could not be classified under the code indicated, since they had not been completely drawn. In two cases, some of
         the guts were still attached to the carcasses and, in two other cases, the trachea was still present. 
      
      20      In a partial refusal decision of 27 March 2007, the Hauptzollamt Hamburg-Jonas (customs authority) refused an export refund
         for a quantity of 5 292.5 kg, which corresponded to 21.17% of the total weight. It also imposed a fine on Gebr. Stolle of
         EUR 1 402.51. 
      
      21      As a result of unsuccessful objection proceedings, Gebr. Stolle brought an action on 7 May 2008 before the referring court
         against that decision and against the decision on the objection of 9 April 2008. 
      
      22      In those circumstances, the Finanzgericht Hamburg decided to stay proceedings and to refer the following question to the Court
         for a preliminary ruling:
      
      ‘Does a carcass in subheading 0207 12 90 have to be completely drawn (= without residue), 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?’
      
       Case C-324/10
      23      By an export declaration which it lodged on 9 June 2000 before the competent customs office, Gebr. Stolle declared 480 boxes
         of chickens under product code 0207 12 90 9990 of the CAP Goods List for export to Russia and requested an export refund.
         
      
      24      During the course of the customs export formalities, the competent customs office took two boxes as samples, one of which
         as a reserve sample, each containing twelve poultry carcasses and sent them to the Zolltechnische Prüfungs- und Lehranstalt
         of the Oberfinanzdirektion Hamburg, which subsequently established that four of the poultry carcasses inspected could not
         be classified under the code indicated, because of an unusual quantity of giblets. The customs laboratory and training college
         specifically established the existence of the following giblets from the chicken samples to which objection was raised:
      
      –        1 neck, 1 liver, 1 stomach, 2 hearts,
      –        2 necks, 1 heart, 1 liver, 1.5 gizzards,
      –        1 neck, 1 liver, 1 stomach, 2 hearts, and
      –        1 neck, 1 liver, 1 stomach, 2 hearts.
      25      In a partial refusal notice of 8 January 2001, the Hauptzollamt Hamburg-Jonas refused an export refund for a quantity of 1 741.9
         kg, which corresponded to 33.6% of the total weight. It also imposed a fine on Gebr. Stolle of EUR 600.96.
      
      26      As a result of unsuccessful objection proceedings, Gebr. Stolle brought an action on 30 April 2003 before the referring court
         against that decision and against the decision on the objection of 3 April 2003.
      
      27      In those circumstances, the Finanzgericht Hamburg decided to stay proceedings and to refer the following questions to the
         Court for a preliminary ruling:
      
      ‘1.      Is an “irregular composition” within the meaning of product code 0207 12 90 9990 to be interpreted as meaning that that code
         allows for the addition to the 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?
      
      2.      In the event that the first question is answered in the affirmative, does subheading 0207 12 10 also cover carcasses inside
         which one of the giblets listed in that subheading is added more than once?’ 
      
       Case C-325/10
      28      By an export declaration which it lodged on 8 November 2000 before the competent customs office, Gebr. Stolle declared 66 060
         boxes of chickens under product code 0207 12 10 9900 of the CAP Goods List for export to Russia and requested an export refund.
         
      
      29      During the course of the customs export formalities, the competent customs office took 4 boxes as samples, 2 of which as reserve
         samples, each containing 10 poultry carcasses and sent them to the Zolltechnische Prüfungs- und Lehranstalt of the Oberfinanzdirektion
         Hamburg, which subsequently established that 17 of the poultry carcasses inspected could not be classified under the code
         indicated, because 14 of those poultry carcasses inspected had not been completely plucked, or, in 3 cases, because they either
         contained too many viscera or none at all or showed signs of bone breakage. 
      
      30      In a partial refusal notice of 30 March 2001, the Hauptzollamt Hamburg-Jonas refused an export refund for a quantity of 369 508.50
         kg, which corresponded to a proportion of 43.49% of the total weight. It also imposed a fine on Doux Geflügel.
      
      31      The Hauptzollamt Hamburg-Jonas subsequently increased the proportion of the export consignment eligible for a refund to 58.89%
         because, in the light of the case-law of the Court (Case C‑353/04 Nowaco Germany [2006] ECR I‑7357) and of the Bundesfinanzhof (Federal Finance Court) (judgment of 16 January 2007, VII R 19/03), it now considered
         that the poultry carcass with clear bone breakage to which objection was raised when the samples were inspected was eligible
         for a refund.
      
      32      As a result of unsuccessful objection proceedings, Doux Geflügel brought an action on 30 March 2001 before the referring court
         against that decision and against the decision on the objection of 15 June 2001. The parties were in dispute as to whether
         Doux Geflügel was entitled to an export refund for the remainder of the amount of 331 019.74 kg. 
      
      33      In those circumstances, the Finanzgericht Hamburg decided to stay proceedings and to refer the following question to the Court
         for a preliminary ruling:
      
      ‘Do chickens under subheading 0207 12 10 of the CN have to be plucked without any residue or may some small quill feathers,
         plumage feathers, quill ends and hairs still be attached after going through a mechanical plucking process?’
      
       Case C-326/10
      34      By an export declaration which it lodged on 20 October 2000 before the competent customs office, Gebr. Stolle declared 405
         boxes of chickens under product code 0207 12 90 9990 of the CAP Goods List for export to Russia and requested an export refund.
      
      35      During the course of the customs export formalities, the competent customs office took two boxes as samples, one of which
         as a reserve sample, each containing ten poultry carcasses and sent them to the Zolltechnische Prüfungs- und Lehranstalt of
         the Oberfinanzdirektion Hamburg, which subsequently established that one of the ten poultry carcasses inspected could not
         be classified under the code indicated, because, in the case of the chicken in question to which giblets had been added, the
         neck had not been freed from the trachea. 
      
      36      In a partial refusal notice of 25 July 2001, the Hauptzollamt Hamburg-Jonas refused Gebr. Stolle an export refund for a quantity
         of 543.20 kg, which corresponded to 9.58% of the total weight. It also imposed a fine of EUR 73.33 on Gebr. Stolle. 
      
      37      As a result of unsuccessful objection proceedings, Gebr. Stolle brought an action on 7 May 2008 before the referring court
         against that decision and against the decision on the objection of 10 April 2008.
      
      38      In those circumstances, the Finanzgericht Hamburg decided to stay proceedings and to refer the following questions to the
         Court for a preliminary ruling:
      
      ‘1.      Does a poultry carcass in which part of the poultry which is not permitted is attached to one of the giblets permitted by
         product code 0207 12 90 9990 come under that heading of the CAP Goods List?
      
      2.      If the answer to the first question is in the negative, when a customs office seeks to determine whether goods presented for
         export comply with the CAP Goods List heading stated in the export declaration, is a margin of error to be allowed, so that
         an anomaly is not prejudicial to a refund?’ 
      
      39      By order of 23 September 2010, the President of the Court joined Cases C‑323/10, C‑324/10, C‑325/10 and C‑326/10 for the purposes
         of the oral procedure and the judgment. 
      
       Consideration of the questions referred
       Case C‑323/10
      40      In this case, the national court asks, in essence, whether subheading 0207 12 90 of Annex I to Regulation No 3846/87, as amended
         by Regulation No 2091/2005, is to 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.
      
      41      Subheading 0207 12 90 concerns the following products: fowl of the species Gallus domesticus not cut in pieces, frozen, plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known
         as ‘65% chickens’. 
      
      42      In the absence of a definition of the concept of ‘drawn’ in Regulation No 3846/87, reference should be made, in accordance
         with Article 10(1) of Regulation No 2777/75, to the general rules for the interpretation of the CN and the special rules for
         its application. 
      
      43      Under general rule 1, set out in Part I, Title I A of the CN, classification of goods is to be determined first of all according
         to the terms of the headings and section or chapter notes, the titles of sections, chapters and sub-chapters being provided
         for ease of reference only.
      
      44      According to settled case-law, the decisive criterion for the classification of goods in the CN is in general to be sought
         in their objective characteristics and properties as defined in the wording of headings and in section or chapter notes (see,
         inter alia, Case C‑142/06 Olicom [2007] ECR I‑6675, paragraph 16, and Case C‑370/08 Data I/O [2010] ECR I‑4401, paragraph 29). 
      
      45      In addition, the Harmonised System Explanatory Notes drawn up by the World Customs Organization are, as such, useful aids
         to the interpretation of the CN. The same applies to the Explanatory Notes for the CN drawn up by the Commission (see, in
         particular, Case C‑379/02 Imexpo Trading [2004] ECR I‑9273, paragraph 16).
      
      46      The Explanatory Notes for the CN concerning subheading 0207 11 90, which, as set out in the notes to subheading 0207 12 90,
         apply mutatis mutandis to the latter, indicate that this subheading ‘includes roasting chickens, which are plucked chickens without heads and feet,
         and completely drawn’. 
      
      47      The referring court notes that the wording of the German version of that note differs from the French and English version
         of it as regards the definition of the concept of ‘drawn’. In particular, although the French and English versions state that,
         in order for a poultry carcass to be classified under subheading 0207 12 90, the carcass must be ‘completely drawn’, the German
         version states that all of the giblets must be removed (‘sämtliche Innereien entfernt sind’). Consequently, the referring
         court wonders whether the German version of those notes correctly reproduces the intention of the European legislature.
      
      48      According to the applicants in the main proceedings, the use of the word ‘sämtliche’ (all) in the German version of that note
         means solely that all of the organs must be removed, so that no entire organ is to remain in the carcass, and residues of
         giblets may therefore exceptionally be present without that adversely affecting their classification under subheading 0207
         12 90. Moreover, it is clear from the wording of that note and, in particular, from the use of the word ‘includes’, that it
         is non-exhaustive and confines itself to mentioning examples. 
      
      49      In that regard, it must be noted that the linguistic differences between that version as compared with the French and English
         versions do not allow the concept ‘drawn’ in subheading 0207 12 90 to be interpreted differently according to the version
         used. Although the expression ‘sämtliche Innereien entfernt sind’ in German does not constitute a literal translation of the
         words ‘complètement vidés’ in French and ‘completely drawn’ in English, the specification in the German version that all the
         organs of a carcass coming under subheading 0207 12 90 must be removed is not really different in meaning from that of the
         French and English versions specifying that the carcass must be completely drawn. 
      
      50      As for the use of the word ‘includes’, set out in the Explanatory Notes to that subheading, even if, thereby, those notes
         are not exhaustive, it cannot be held that they also include an implicit reference to goods whose characteristics are contrary
         to those of the goods explicitly listed in those notes; otherwise the interpretative value of those notes would be adversely
         affected. 
      
      51      The applicants in the main proceedings also claim that the application of general rule 2(a), set out in Part I, Title I A
         on the interpretation of the CN, according to which any reference in a heading to an article shall be taken to include a reference
         to that article incomplete or unfinished, provided that it presents, in an unaltered state, the essential characteristics
         of the complete or finished article, makes it possible to conclude that the presence of residues of giblets does not adversely
         affect the classification of a carcass under subheading 0207 12 90. 
      
      52      In that regard, it should be noted at the outset that the commentary regarding that rule, made in the context of the general
         rules for the interpretation of the combined nomenclature of the World Customs Organization, states that that rule does not
         normally apply to products of Sections I to VI, namely to Chapters 1 to 38. 
      
      53      Although the Court of Justice acknowledged, in its judgments in Case C‑318/90 Boehringer Mannheim [1992] ECR I‑3495, paragraph 18, and in Case C‑290/97 Bruner [1998] ECR I‑8333, paragraph 30, that the wording ‘not normally’ means that it cannot altogether be ruled out that that rule
         of interpretation applies to tariff headings in chapters, it did however point out that the purpose of that rule is to enable
         two products which are extremely close to one another, to the extent that they are in substance identical from the user’s
         point of view, to be deemed to be the same notwithstanding differences relating only to their presentation (Bruner, paragraph 32). However, a poultry carcass from which all the giblets have been removed so that it is completely drawn is
         not in substance identical from the user’s point of view to a carcass in which the residues of giblets are still present following
         the gutting process.
      
      54      In that regard, it must in particular be noted that the Explantory Notes on subheading 0207 12 90, in the French and English
         versions as well as in the German version, concern, in particular, roasting chickens. As the Commission points out, roasting
         chickens are characterised by the fact that they are drawn in such as way as to no longer require any gutting process by the
         user in order to be ready for roasting. 
      
      55      In any event, and in the light of the fact that the wording of that note expressly specifies that all of the giblets must
         be removed for a carcass to be classified under subheading 0207 12 90, the applicants in the main proceedings have not shown
         the existence of any special circumstances which would require the application of that general rule in the present case. 
      
      56      As regards, finally, the argument of the applicants in the main proceedings that not classifying a poultry carcass under subheading
         0207 12 90 of the CN on the basis of the presence of some residue of an organ is contrary to the principle of proportionality,
         in so far as it leads to not only the refusal, in part, of export refunds but includes a penalty, it is enough to state that
         the question of classification of goods precedes that of the proportionality of any financial consequences in the case of
         failure to respect that classification. The answer to that last question cannot therefore determine the answer to the first
         question. 
      
      57      In the light of the foregoing considerations, the answer to the question referred in Case C‑323/10 is that subheading 0207
         12 90 of Annex I to Regulation No 3846/87, as amended by Regulation No 2091/2005, 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.
      
       Case C-324/10
       The first question in Case C-324/10
      58      In this case, the referring court asks, first, whether the 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 the concept of ‘irregular composition’ set out
         in that code allows for the presence in the carcass of a maximum of only four giblets from those which it lists, namely the
         neck, heart, liver and gizzard, of one or more than one type, provided that the total of four is adhered to.
      
      59      Product code 0207 12 90 9990 concerns the following products: fowls of the species Gallus domesticus, plucked and drawn, without heads and feet but with the neck, heart, liver and gizzard in irregular composition.
      
      60      That product code was inserted in Annex I to Regulation No 3846/87 in the poultrymeat sector, by Regulation No 2580/98, according
         to its second recital, in order to include in the export refund nomenclature presentations other than chickens known as ‘65%
         chickens’ and chickens known as ‘70% chickens’ which have appeared on the market. 
      
      61      In that regard, it should be recalled that chickens known as ‘65% chickens’ coming under subheading 0207 12 90 are offered
         without giblets. As for chickens known as ‘70% chickens’ coming under subheading 0207 12 10, it is apparent from the Explanatory
         Notes to subheading 0207 11 30 which, according to the words of the notes to subheading 0207 12 10, apply mutatis mutandis to the latter, that, after a gutting process to remove all of their giblets, the heart, liver and gizzard are put back inside
         the carcass. 
      
      62      Accordingly, chickens coming under product code 0207 12 90 9990, differ from chickens coming under subheading 0207 12 10 by
         the fact that, in the first case, the neck, heart, liver and gizzard may be present ‘in irregular composition’. 
      
      63      It must be noted that neither Regulation No 3846/87 nor the wording of the product code 0207 12 90 9990, nor the Explanatory
         Notes relating to it contain a definition of the concept of ‘irregular composition’. 
      
      64      According to the referring court and the applicants in the main proceedings, given the origin of the product code concerned
         and the second recital of Regulation No 2580/98, that notion must also include carcasses containing more than four giblets
         from those listed, of one or more than one type. In particular, they point out that the Federal Republic of Germany proposed,
         at the 661st meeting on 14 October 1998 of the Management Committee for Poultrymeat and Eggs, an amendment to the export refunds nomenclature
         by the insertion of product code 0207 12 90 9990 in order to prevent a refund not being granted for goods whose composition
         of giblets present minor anomalies due to defects in the production process. Given that the presence of more than four giblets
         in the carcass may also be due to such deficiencies, that situation ought to be also covered by the product code in question.
         Product code 0207 12 90 9990 therefore constitutes a residual heading available for products which, taking account of giblets
         present in the carcass, cannot be classified in any of the forms of presentation described in subheadings 0207 12 10 (70%
         chickens) and 0207 12 90 (65% chickens).
      
      65      In contrast, the Hauptzollamt Hamburg-Jonas does not consider product code 0207 12 90 9990 to be a residual heading. As was
         stated at the 662nd meeting of the Management Committee for Poultrymeat and Eggs on 17 November 1998, its introduction did not lead to the creation
         of a new product heading. Consequently, it states, the irregular composition to which that product code refers must be confined
         to the margin of 5% which differentiates a chicken known as a ‘65% chicken’ from a chicken known as a ‘70% chicken’, as otherwise
         the weighted ratio would no longer be natural.
      
      66      As regards the information set out at the 661st and 662nd meetings of the Committee for Poultrymeat and Eggs, it is settled case-law that neither individual statements of position
         nor joint declarations of the Member States may be used for the purpose of interpreting a Community provision where, as in
         the present case, their content is not reflected in its wording and therefore has no legal significance (see, in particular,
         Case 143/83 Commission v Denmark [1985] ECR 427, paragraph 13, and Case C‑292/89 Antonissen [1991] ECR I‑745, paragraph 18).
      
      67      In the absence of a definition of the concept of ‘irregular composition’ in Regulation No 3846/87, account should be taken,
         for its interpretation, of the overall scheme and objectives of the system of export refunds of which it forms part.
      
      68      In that respect, it should be pointed out that, in the context of poultrymeat exports, the amount of export refund duties
         for products coming under headings 0207 12 10 9900, 0207 12 90 9190 and 0207 12 90 9990 is determined on the basis of the
         total weight of the exported carcasses. In order to ensure the effectiveness of the refund system on the basis of total weight
         and to avoid abuse consisting in regularly adding more than four giblets to carcasses in such a way as to artificially increase
         the reference weight for the refund of exported carcasses, the notion of ‘irregular composition’ should be interpreted as
         meaning that giblets designated in product code 0207 12 90 9990 may be accidentally present in the carcass twice or more,
         provided that the maximum of four is respected and that, even though neither the wording of Regulation No 2580/98 nor its
         preamble state that the European legislature intended, for product code 0207 12 90 9990, a minimum or maximum quantity of
         giblets added to the carcass of an irregular composition.
      
      69      Consequently, the answer to the first question in Case C‑324/10 is that 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 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.
      
       The second question referred in Case C‑324/10
      70      By its second question, the referring court asks, in essence, if the answer to the first question is in the affirmative, whether
         subheading 0207 12 10 of Annex I to Regulation No 3846/87, as amended by Regulation No 2765/1999, is to be interpreted as
         meaning that that subheading also covers poultry carcasses inside which one of the giblets stated in that subheading is present
         more than once. 
      
      71      In that regard, it must be recalled that subheading 0207 12 10 relates to the following products: fowls of the species Gallus domesticus, not cut in pieces, frozen, plucked and gutted, without heads and feet but with necks, hearts, livers and gizzards, known
         as ‘70% chickens’. 
      
      72      As pointed out in paragraph 62 of this judgment, chickens coming under subheading 0207 12 10 differ from chickens coming under
         product code 0207 12 90 9990 by the fact that, in the first case, following the gutting process of all of their giblets, one
         type of each of the giblets listed in that subheading is present, whereas, in the latter case, those giblets may be present
         ‘in irregular composition’.
      
      73      It follows that subheading 0207 12 10 can include only poultry carcasses which present a single type of each of the giblets
         mentioned, namely, the neck, heart, liver and gizzard.
      
      74      Therefore, the answer to the second question referred in Case C‑324/10 is that 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.
      
       Case C‑325/10
      75      In this case, the referring court asks, in essence, whether 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 poultry carcasses to which some small quill feathers,
         plumage feathers, quill ends and hairs may still be attached after going through a mechanical plucking process come under
         that subheading. 
      
      76      As has been pointed out at paragraph 71 of this judgment, subheading 0207 12 10 relates to the following products: fowls of
         the species Gallus domesticus, not cut in pieces, frozen, plucked and gutted, without heads and feet but with necks, hearts, livers and gizzards, known
         as ‘70% chickens’.
      
      77      In the absence of a definition of the concept of ‘plucked’ in Regulation No 3846/87, reference should be made, in accordance
         with Article 10(1) of Regulation No 2777/75, to the general rules for the interpretation of the CN and the special rules for
         its application. 
      
      78      Taking account of the case-law referred to at paragraph 44 of this judgment, it is necessary to examine the objective characteristics
         and properties of the goods, as defined in the wording of CN headings and in section notes.
      
      79      In that regard, it should be pointed out that it is apparent from the Explanatory Notes to subheading 0207 11 30, which, according
         to the wording of the notes on subheading 0207 12 10, apply mutatis mutandis to the latter, indicate that this subheading ‘includes roasting chickens, which are plucked chickens …’. Consequently, for
         the tariff classification of those carcasses in question, it is important to assess whether the presence of small quill feathers,
         plumage feathers, quill ends and hairs is such as to affect the characteristic of the chicken in question of being ready ‘for
         roasting’.
      
      80      The referring court, the applicants in the main proceedings and the Commission refer, in that regard, to the quality requirements
         set out in Articles 6 and 7 of Commission Regulation (EEC) No 1538/91 of 5 June 1991 introducing detailed rules for implementing
         Council Regulation (EEC) No 1906/90 on certain marketing standards for poultry (OJ 1991 L 143, p. 11).
      
      81      They submit that, in accordance with the second indent of Article 6(2) of that regulation, the presence of some small feathers,
         stubs (quill ends) and hairs (filoplumes) on the breast, thighs, rump, foot joints and wing tips following the plucking process
         would not preclude a carcass being included in product class A for placing on the Community market. Furthermore, chickens
         in class B may also be placed on the market, but in accordance with Article 7(5) of that regulation, the rules which apply
         to them are less exacting than those for chickens in class A. It would therefore be illogical to refuse to pay export refunds
         for carcasses which may be placed on the market in the EU and in non-EU countries because the goods do not come under a product
         code of the export refund nomenclature.
      
      82      On the other hand, according to the Hauptzollamt Hamburg-Jonas, Regulation No 1538/91 does not apply to poultrymeat for export
         outside of the EU and its provisions are not relevant under the tariff assessment of products or the interpretation of tariff
         law. Those provisions are to be taken into account only in the context of the assessment of the sound, fair and marketable
         quality of the products in the context of the right to a refund. 
      
      83      So far as concerns the applicability of Regulation No 1538/91, in a case such as that in the main proceedings, it should be
         recalled at the outset that its purpose is to define the detailed rules for implementing Regulation No 1906/90, which expressly
         provides, in the first indent of Article 1(3), that it does not apply to poultrymeat for export from the Community. 
      
      84      However, the Court of Justice held, at paragraph 39 of its judgment in Nowaco Germany, that the provisions of Regulation No 1538/91 which lay down minimum quality requirements and tolerance margins for the placing
         of poultrymeat on the Community market, in particular Articles 6 and 7, apply equally for the purpose of establishing the
         ‘sound and fair marketable quality’ of goods in respect of which an export refund is sought. 
      
      85      In that regard, it should be noted that the requirement for sound and fair marketable quality of a product, required by Article
         21(1) of Regulation No 800/1999, and the classification of a product under a tariff heading of the export refund nomenclature
         provided for by Regulation No 3846/87 constitute, as a general rule, two essentially distinct requirements for the grant of
         export refunds. 
      
      86      In this case, however, it should be noted that the said conditions, namely, the characteristic of a plucked chicken ready
         for roasting referred to in subheading 0207 12 10, and the requirement for sound and fair marketable quality tend to converge.
      
      87      Therefore, the answer to the question in Case C‑325/10 is that 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. 
      
       Case C‑326/10
       The first question in Case C‑326/10
      88      By its first question in this case, the referring court asks, in essence, whether 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 a giblet which is not permitted, in this case the trachea, is still attached to one of the giblets permitted by that
         product code, in this case, the neck, comes under that product code. 
      
      89      In order to answer this question, taking account of the case-law referred to at paragraph 44 of this judgment, it is necessary
         to examine the objective characteristics and properties of the goods, as defined in the wording of CN headings and in section
         notes. 
      
      90      Product code 0207 12 90 9990 relates to the following products: fowls of the species Gallus domesticus, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards in irregular composition.
      
      91      It is apparent, therefore, from the very wording of that product code that a poultry carcass cannot be classified under that
         code if it contains giblets other than those expressly referred to in that product code. In particular the wording ‘… drawn,
         without heads and feet but with necks, hearts, livers and gizzards in irregular composition’ precludes that another organ,
         such as the trachea, can be present in goods coming under product code 0207 12 90 9990 in addition to or in the place of the
         designated giblets. 
      
      92      As regards the reference by the referring court and the applicants in the main proceedings to the tolerance margins under
         Regulation No 1538/91 as regards the quality requirements applicable to poultry carcasses, it should be noted, in any event,
         that the provision to which they refer, namely Article 2(4) of Regulation No 1538/91, does not give any further clarification
         as to whether the trachea may still be attached to the neck. 
      
      93      Therefore, the answer to the first question in Case C‑326/10 is that 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. 
      
       The second question referred in Case C‑326/10
      94      By its second question, the referring court asks, in essence, whether when a customs office seeks to determine if goods presented
         for export comply with the tariff heading stated in the export declaration, a margin of error is to be allowed so that an
         anomaly is not prejudicial to a refund.
      
      95      In that regard, it must be recalled that in the present case, the competent customs office took two boxes as samples, one
         of which as a reserve sample, each of which contained ten poultry carcasses. The examination of one of those boxes showed
         that nine carcasses complied with the tariff heading declared in the refund application and that one of them did not. 
      
      96      According to the referring court and the applicants in the main proceedings, taking account of the reduction in the amount
         of the export refund and the potential penalty which could be imposed on the basis of Article 51(1) of Regulation No 800/1999,
         the inspection of goods intended to determine whether they comply with the provisions of the declared tariff heading must
         be based on a representative sample, which cannot be the case where the customs authorities restrict themselves to a sole
         sample and only one inspected product is found to not comply.
      
      97      In that regard, the referring court and the applicants in the main proceedings refer to Commission Regulation (EC) No 2457/97
         of 10 December 1997 on the collection of samples in connection with physical checks of boneless beef cuts qualifying for export
         refunds (OJ 1997 L 340, p. 29), in which the Community legislature expressly recognised a margin for error in the right to
         export refunds. 
      
      98      As regards the goods covered by that regulation, the first paragraph of Article 3(1) obliges the customs authorities to check
         that each cut of boneless beef and veal in the first carton is individually wrapped and that each package does not contain
         more than one cut, and, if those conditions are not observed, to conduct the same checks on the reserve sample. The second
         paragraph of that provision states that where, taking the two cartons together, at most one cut turns out not to have been
         wrapped individually or if one package contains more than one cut, no irregularity is deemed to have occurred and the refund
         is to be granted.
      
      99      The referring court and the applicants in the main proceedings acknowledge that the said regulation concerns only the export
         of cuts of boneless beef and veal individually packaged, but they see in these provisions the manifestation of the principle
         of proportionality enshrined by Community law, which ought to be applied to this case. In their view, the fact that the reserve
         sample was not examined in the case in the main proceedings must not adversely affect the applicants. 
      
      100    In that regard, it should be pointed out that the extrapolation made by the Hauptzollamt Hamburg-Jonas is laid down in the
         first subparagraph of Article 70(1) of Regulation No 2913/92. Under that provision, where only part of the goods covered by
         a declaration are examined, the results of that examination shall be taken to apply to all the goods covered by that declaration.
      
      101    That fiction relating to uniform quality does not apply solely to examinations carried out on the basis of the customs legislation,
         Article 70 being one of the general customs provisions which apply to all export declarations relating to goods qualifying
         for export refunds, without prejudice to special rules (see, to that effect, Nowaco Germany, paragraphs 47, 49 and 56). 
      
      102    The application of the first subparagraph of Article 70(1) of Regulation No 2913/92 is therefore relevant to the control of
         the nature of goods carried out by the customs authorities in order to ensure that the goods presented for export comply with
         the tariff heading indicated in the export declaration. 
      
      103    Furthermore, contrary to the provisions of Regulation No 2457/97 with respect to beef and veal, in the context of the inspections
         of poultry carcasses, there are no provisions which lay down a specific representative relationship between the number of
         poultry carcasses not permitted and the number of carcasses examined. 
      
      104    In any event, the legal effect which follows from the application of Article 70(1) of Regulation No 2913/92 in the context
         of checking tariff headings indicated in the export declaration is compatible with the principle of proportionality. 
      
      105    The scheme of export refunds being based on voluntary declarations, where the exporter has decided on his own initiative to
         obtain a refund, he must provide the relevant information necessary to establish his entitlement to the refund and to determine
         its amount. By declaring a product in the context of the procedure for export refunds, the exporter implies that the product
         satisfies all of the conditions necessary for the refund.
      
      106    Moreover, the second subparagraph of Article 70(1) of Regulation No 2913/92 provides for the opportunity for the declarant
         to request a further examination of the goods if he considers that the results of the partial examination are not valid as
         regards the remainder of those goods. That provision itself makes it possible to ensure that the result of the partial examination
         does not have disproportionate consequences. 
      
      107    In view of the foregoing, the answer to the second question in Case C‑326/10 is that, 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 Regulation No 2913/92.
         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.
         
      
       Costs
      108    Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the national court,
         the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs
         of those parties, are not recoverable.
      
      On those grounds, the Court (Eighth Chamber) hereby rules:
      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.
      [Signatures]
      * Language of the case: German.