CELEX: 62006CJ0400
Language: en
Date: 2007-09-13 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 13 September 2007.#Codirex Expeditie BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Common Customs Tariff - Combined Nomenclature - Tariff classification - Subheading 0202 30 50 - Cuts of frozen boned meat from a part of the forequarter of bovine animals.#Case C-400/06.

Case C-400/06
      Codirex Expeditie BV
      v
      Staatssecretaris van Financiën
      (Reference for a preliminary ruling from the Hoge Raad der Nederlanden)
      (Common Customs Tariff – Combined Nomenclature – Tariff classification – Subheading 0202 30 50 – Cuts of frozen boned meat from a part of the forequarter of bovine animals)
      Judgment of the Court (Sixth Chamber), 13 September 2007 
      Summary of the Judgment
      Common Customs Tariff – Tariff headings – Pieces of frozen boned meat from the forequarter of the bovine animal
      
      Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by
         Regulation No 2204/1999, must be interpreted as meaning that pieces of frozen boned meat from the forequarter of the bovine
         animal come under subheading 0202 30 50 of the Combined Nomenclature.
      
      A uniform interpretation of the various language versions of the wording of subheading 0202 30 50, some of which expressly
         refer to the forequarter of the bovine animal whereas others expressly refer to the various parts of the forequarter, leads
         to the finding that the Combined Nomenclature does not expressly require the frozen boned forequarter of the bovine animal
         to be presented at customs in a single piece.
      
      Furthermore, the fact that the meat from the forequarter of the bovine animal is produced at customs in pieces does not affect
         its essential characteristics as indicated in subheading 0202 30 50, since the product content is the same as that described
         in the Additional Note relating to that subheading, even if it is produced in pieces.
      
      The pieces of meat in question do not have to satisfy any other conditions, and, in particular, do not have to come from the
         same animal, in order to be classified under the said subheading.
      
      (see paras 20-23, 30, operative part 1-2)
JUDGMENT OF THE COURT (Sixth Chamber)
      13 September 2007 (*)
      
      (Common Customs Tariff – Combined Nomenclature – Tariff classification – Subheading 0202 30 50 – Cuts of frozen boned meat from a part of the forequarter of bovine animals)
      In Case C‑400/06,
      REFERENCE for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision
         of 22 September 2006, received at the Court on the same date, in the proceedings
      
      Codirex Expeditie BV
      v
      Staatssecretaris van Financiën,
      THE COURT (Sixth Chamber),
      composed of P. Kūris, President of the Chamber, J.‑C. Bonichot and C. Toader (Rapporteur), Judges,
      Advocate General: M. Poiares Maduro,
      Registrar: R. Grass,
      after considering the observations submitted on behalf of:
      –       the Netherlands Government, by H.G. Sevenster and P. van Ginneken, acting as Agents,
      –       the Greek Government, by V. Kontolaimos and E. Svolopoulou, acting as Agents,
      –       the Commission of the European Communities, by J. Hottiaux, acting as Agent,
      having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
      gives the following
      Judgment
      1       This reference for a preliminary ruling concerns the interpretation of subheading 0202 30 50 of the Combined Nomenclature
         in Annex I to 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), as amended by Commission Regulation (EC) No 2204/1999 of 12 October 1999 (OJ 1999 L
         278, p. 1) (‘the CN’). 
      
      2       The reference was made in the course of proceedings between Codirex Expeditie BV (‘Codirex’) and the Staatssecretaris van
         Financiën concerning the tariff classification of pieces of frozen boned meat from the forequarter of bovine animals.
      
       Legal context
      3       The CN is based on the worldwide Harmonised Commodity Description and Coding System (‘the HS’) drawn up by the Customs Cooperation
         Council (now the World Customs Organisation), and established by the International Convention concluded at Brussels on 14
         June 1983, which was approved on behalf of the Community by Council Decision 87/369/EEC of 7 April 1987 (OJ 1987 L 198, p.
         1). The CN takes six-digit headings and subheadings from the HS, with only the seventh and eighth digits forming subdivisions
         specific to the CN. 
      
      4       The version of the CN applicable at the material time is that in Annex I to Regulation No 2204/1999.
      5       The general rules for the interpretation of the CN, which are in Part One, Section I, A, of that annex, state in particular:
         
      
      ‘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. 
      
      …
      3.       When … goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
      (a)       the heading which provides the most specific description shall be preferred to headings providing a more general description
         … 
      
      … 
      (c)       when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last
         in numerical order among those which equally merit consideration.
      
      …
      6.      For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms
         of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only
         subheadings at the same level are comparable. For the purposes of this rule the relative section and chapter notes also apply,
         unless the context otherwise requires.’
      
      6       The CN codes likely to be applied in the present case, which are in Part Two, Section 1, Chapter 2 of the CN, are the following:
      
      
               CN Code
            
            
               Description
            
         
               1
            
            
               2
            
         
               0202
            
            
               Meat of bovine animals, frozen:
            
         
               …
            
            
               …
            
         
               0202 30
            
            
               - Boneless:
            
         
               …
            
            
               …
            
         
               0202 30 50
            
            
               -- Crop, chuck and blade and brisket cuts 
            
         
               0202 30 90
            
            
               -- Other
            
         
      7       The Additional Notes concerning subheading 0202 30 50 provide that ‘“crop” and “chuck and blade” cuts’ are ‘the dorsal part
         of the forequarter, including the upper part of the shoulder obtained from a forequarter with a minimum of four ribs  and
         a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment
         to the point of reflection of the diaphragm on the tenth rib’ (Additional Note 1.A(h)(11) to Chapter 2 of the CN). Further,
         ‘the lower part of the forequarter comprising the brisket navel end and the brisket point end is “brisket cut”’ (Additional
         Note 1.A(h)(22) to Chapter 2 of the CN).
      
       The main proceedings and the reference for a preliminary ruling
      8       On 18 April 2000 Codirex referred, in its customs declaration, to a consignment of frozen boned beef imported from Zimbabwe,
         packed in 535 cardboard cartons, under subheading 0202 30 50 of the CN. 
      
      9       As part of the Netherlands Customs Authorities’ verification of the customs declaration, two boxes were removed as samples.
         After analysis of their content, the laboratory considered that the samples did not consist of ‘whole “chucks and blades”
         but of pieces thereof’. After a second analysis, requested by Codirex, the laboratory confirmed the result.
      
      10     The customs inspector therefore reclassified the consignment under CN subheading 0202 30 90 and Codirex was requested to pay
         NLG 111 352.80 in customs duties over and above the amount previously charged. 
      
      11     Codirex brought an administrative objection against the demand for payment. By decision of 10 January 2001 the customs inspector
         rejected the objection. Codirex then contested that decision before the Tariefcommissie te Amsterdam (Amsterdam Customs and
         Excise Tribunal). The Gerechtshof te Amsterdam (Court of Appeal, Amsterdam), which replaced the Tariefcommissie with effect
         from 1 January 1992, dismissed the application.
      
      12     In its appeal to the referring court, Codirex contested the Gerichthof’s interpretation of the concept of ‘crop [and] chuck
         and blade … cuts’. It asserted that the use of the word ‘cuts’ in the plural (‘gedeelten’ in Dutch) in Additional Note 1.A(h)(11)
         to Chapter 2 of the CN and of the English words ‘chucks and blades’ in the Dutch version of subheading 0202 30 50, and ‘découpes
         de quartiers avant dites “australiennes”’ in the French version, suggests that this subheading describes loose pieces. Coderix
         claimed, moreover, that the forequarter cuts cannot consist of a single piece because they are not linked together by bones
         and can therefore only consist of anatomically distinct pieces. 
      
      13     Likewise, according to the reference for a preliminary ruling, the Advocaat Generaal considered that it follows from the different
         language versions of Additional Note 1.A(h)(11) to Chapter 2 of the CN and from ‘the reasons for the introduction of the subheadings
         of heading 0202 30’ that the terms ‘“crop” and “chuck and blade” cuts’ refer to the forms in which loosely assorted and separately
         packed–together beef cuts obtained from the part of the animal described in that note are commonly presented in trade. Further,
         according to the Advocaat Generaal, it is clear from the Dutch and English versions of subheading 0202 30 50, referring to
         ‘crop, chuck and blade and brisket cuts’, that, for cuts of meat to be classified under this subheading, it is sufficient
         that they all come from the forequarter of the bovine animal as described in that Additional Note. 
      
      14     It was in those circumstances that the Hoge Raad der Nederlanden (Supreme Court, Netherlands) decided to stay the proceedings
         and to refer the following questions to the Court for a preliminary ruling:
      
      ‘1.      Must subheading 0202 30 50 of the CN be interpreted as meaning that frozen (boned) meat derived from the part of the forequarter
         of the bovine animal referred to in Additional Note 1.A.(h)(11) to Chapter 2 of the CN may qualify for classification under
         that subheading only if the meat in question is one connected piece?
      
      2.       If the answer to Question 1 means that meat in loose pieces may also qualify for classification under subheading 0202 30 50,
         is it sufficient for classification under that subheading that it has been established that the imported consignment of meat
         consists of cuts of frozen meat all of which are derived from the part of the forequarter described in Additional Note 1.A.(h)(11)
         to Chapter 2 of the CN, or must that consignment of meat as a whole or the parts of the consignment individually (the cartons)
         additionally satisfy other criteria or have other characteristics?’.
      
       The questions referred for a preliminary ruling
       The first question
      15     By its first question the referring court essentially asks if a consignment of frozen boned meat from the forequarter of the
         bovine animal, consisting of several pieces, can be classified under subheading 0202 30 50.
      
      16     To reply to that question it should be recalled, at the outset, that the decisive criterion for the classification of goods
         for customs purposes is, in general, to be found in their objective characteristics and properties as defined in the wording
         of the relevant tariff heading and in the notes to the sections or chapters (see to that effect, inter alia, Case C-175/82
         Dinter [1983] ECR 969, paragraph 10, Case C-233/88 Van de Kolk [1990] ECR I-265, paragraph 12, and Case C-400/05 B.A.S. Trucks BV [2007] ECR I-0000, paragraph 27).
      
      17     According to the version of the CN applicable at the material time, which is set out in Annex I to Regulation No 2204/1999,
         ‘crop, chuck and blade and brisket cuts’ are classified under subheading 0202 30 50, relating to frozen boned meat. 
      
      18     In the wording of Additional Note 1.A(h)(11) to Chapter 2 of the CN, regarding that subheading, ‘“crop” and “chuck and blade”
         cuts’ are ‘the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with
         a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins
         the first sternal segment to the point of reflection of the diaphragm on the tenth rib’.
      
      19     Notwithstanding the absence, in the wording of subheading 0202 30 50 and in the Additional Note in question, of an express
         reference to pieces of meat from the forequarter of the bovine animal, the Greek Government and the Commission of the European
         Communities submit that that wording cannot be interpreted as excluding those pieces of meat from classification under that
         subheading. On the one hand, some language versions of the wording of subheading 0202 30 50 make no reference to the ‘forequarter’,
         as a whole, but to parts of it indicated, according to the English terminology, by the words ‘crop[s]’ and ‘chuck[s] and blade[s]’,
         appearing, inter alia, in the English and Dutch versions of the CN. On the other hand, the pieces of meat produced by cutting
         and boning are naturally detached, as they are no longer connected by bones, and therefore no longer have the essential characteristics
         and qualities of that part of the meat of the forequarter.
      
      20     Such an interpretation must be upheld. It must be pointed out that, as the Commission emphasises, the different language versions
         of the wording of subheading 0202 30 50 are not altogether coterminous, in so far as some of them refer expressly to the forequarter
         of the bovine animal (such as the French and Spanish versions of the CN) while others refer expressly to different parts of
         the forequarter such as ‘crops’ and ‘chucks and blades’ (such as the Dutch, English and German versions of the CN).
      
      21     A uniform interpretation of the various language versions as required by the case-law in the absence of coterminous texts
         (see, to that effect,  inter alia, Case C-48/98 Söhl & Söhlke [1999] ECR I-7877, paragraph 46) must mean that the CN does not expressly require the frozen boned forequarter of the bovine
         animal to be presented at customs in a single piece, since some language versions of subheading 0202 30 50 do not even refer
         to the whole of the forequarter of the bovine animal.
      
      22     Furthermore, the fact that the meat from the forequarter of the bovine animal is produced at customs in pieces does not affect
         its essential characteristics as indicated in subheading 0202 30 50, since the product content is the same as that described
         in the Additional Note relating to that subheading, even if it is produced in pieces. A variation in the presentation of a
         product, from the presentation mentioned in the CN which does not change the nature of the content of the product described
         does not result in its exclusion from the subheading concerned (see, to that effect, Case C-290/97 Bruner [1998] ECR I-8333, paragraphs 25 to 27).
      
      23     In those circumstances, the reply to the first question must be that Annex I to Regulation No 2658/87, as amended by Regulation
         No 2204/1999, must be interpreted as meaning that pieces of frozen boned meat from the forequarter of the bovine animal come
         under subheading 0202 30 50 of the CN.
      
       The second question 
      24     By its second question the referring court asks if pieces of frozen boned meat from the forequarter of the bovine animal must
         satisfy other conditions to be classified under subheading 0202 30 50. It is clear from the observations raised in the course
         of the main proceedings, as indicated in the judgment making the reference, that the referring court is asking, in essence,
         if the pieces must come from the forequarter of the same animal. 
      
      25     In that regard, it should be noted that for the tariff heading ‘meat of bovine animals, frozen’ and ‘boneless’ the CN sets
         out three subheadings, the first of which is numbered 0202 30 10 and concerns ‘forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; "compensated" quarters in two blocks, one of which contains the forequarter,
         whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece.’ The second is subheading 0202 30
         50, at issue in the main proceedings, and the third, numbered 0202 30 90, the residual, generic category, entitled ‘other’.
      
      26     It is clear that, while subheading 0202 30 10 refers to the whole forequarter and allows it to be presented to customs in
         a maximum of  five pieces only if it is presented in a single block, there is – as is pointed out above – no such indication
         in the subheading for which the referring court requires an interpretation.
      
      27     On the contrary, that subheading expressly involves ‘cuts’ (‘découpes’)  in the French version and ‘delen’ in the Dutch version
         of the CN and refers inter alia in the French version to cuts of forequarters, according to the relevant Additional Note.
      
      28     To interpret that subheading as covering only consignments of meat which contain all the pieces of the forequarter of the
         bovine animal, and thus contain only pieces from the forequarter of a single animal, would have the effect of preventing a
         distinction between the subheadings of 0202 30 of the CN relating to frozen and boned meat of bovine animals.
      
      29     Subheading 0202 30 10 already refers to the whole forequarter, which may be presented to customs in a number of pieces, according
         to the interpretation given in the answer to the first question. Subheading 0202 30 50, on the other hand, refers to those
         parts of the forequarter specifically mentioned in the English and Dutch versions. Those parts are therefore presented as
         different products from the whole forequarter. As their essential characteristic is that they come from the cutting mentioned
         in the relevant Additional Note, they can be classified in that subheading without having to satisfy special conditions such
         as coming from the same animal.
      
      30     On the basis of those considerations, the answer to the second question must be that Annex I to Regulation No 2658/87, as
         amended by Regulation No 2204/1999, must be interpreted as meaning that pieces of frozen boned meat from the forequarter of
         the bovine animal do not have to satisfy any other conditions, and in particular, do not have to come from the same animal,
         in order to be classified under subheading 0202 30 50.
      
       Costs
      31     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 (Sixth Chamber) hereby rules:
      1.      Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common
            Customs Tariff, as amended by Commission Regulation (EC) No 2204/1999 of 12 October 1999, must be interpreted as meaning that
            pieces of frozen boned meat from the forequarter part of the bovine animal come under subheading 0202 30 50 of the Combined
            Nomenclature.
      2.      Annex I to Regulation No 2658/87, as amended by Regulation No 2204/1999, must be interpreted as meaning that pieces of frozen
            boned meat from the forequarter of the bovine animal do not have to satisfy any other conditions, and in particular, do not
            have to come from the same animal, in order to be classified under subheading 0202 30 50.
      [Signatures]
      * Language of the case: Dutch.