CELEX: 62014CA0499
Language: en
Date: 2016-03-10 00:00:00
Title: Case C-499/14: Judgment of the Court (First Chamber) of 10 March 2016 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — VAD BVBA, Johannes Josephus Maria van Aert v Belgische Staat (Reference for a preliminary ruling — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Interpretation — General Rules — Rule 3(b) — Definition of ‘goods put up in sets for retail sale’ — Separate packages)

2.5.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 156/12
            
         Judgment of the Court (First Chamber) of 10 March 2016 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — VAD BVBA, Johannes Josephus Maria van Aert v Belgische Staat
   (Case C-499/14) (1)
   
   ((Reference for a preliminary ruling - Customs Union and Common Customs Tariff - Tariff classification - Combined Nomenclature - Interpretation - General Rules - Rule 3(b) - Definition of ‘goods put up in sets for retail sale’ - Separate packages))
   (2016/C 156/15)
   Language of the case: Dutch
   
      Referring court
   
   Hof van Cassatie
   
      Parties to the main proceedings
   
   
      Applicants: VAD BVBA, Johannes Josephus Maria van Aert
   
      Defendant: Belgische Staat
   
      Operative part of the judgment
   
   Rule 3(b) of the General Rules for the interpretation 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, as amended by Commission Regulation (EC) No 1214/2007 of 20 September 2007, must be interpreted as meaning that goods, such as those in the main proceedings, which are presented for customs clearance in separate packages and are packed together only after that transaction may nevertheless be held to be ‘goods put up in sets for retail sale’, within the meaning of that rule and may, therefore, come under a single tariff heading, where it is established, having regard to other objective factors, which it is for the national court to assess, that the goods belong together as a unit and are intended to be presented as such in the retail trade.
   
      (1)  OJ C 26, 26.1.2015.