CELEX: 62009CA0199
Language: en
Date: 2010-12-02 00:00:00
Title: Case C-199/09: Judgment of the Court (Third Chamber) of 2 December 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia)) — Schenker SIA v Valsts ieņēmumu dienests (Regulation (EEC) No 2454/93 — Provisions for the implementation of the Community Customs Code — Article 6(2) — Application for binding tariff information — Meaning of one type of goods )

29.1.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 30/4
            
         Judgment of the Court (Third Chamber) of 2 December 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia)) — Schenker SIA v Valsts ieņēmumu dienests
   (Case C-199/09) (1)
   
   (Regulation (EEC) No 2454/93 - Provisions for the implementation of the Community Customs Code - Article 6(2) - Application for binding tariff information - Meaning of ‘one type of goods’)
   2011/C 30/06
   Language of the case: Latvian
   
      Referring court
   
   Augstākās tiesas Senāts
   
      Parties to the main proceedings
   
   
      Applicant: Schenker SIA
   
      Defendant: Valsts ieņēmumu dienests
   
      Re:
   
   Reference for a preliminary ruling — Augstākās tiesas Senāts — Interpretation of Article 6(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1) — Meaning of ‘one type of goods’ — Goods differing as to quality or characteristics but capable of being classified under the same Combined Nomenclature code — Issue of a single set of binding tariff information for all those goods or specific tariff information for each one
   
      Operative part of the judgment
   
   Article 6(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 1602/2000 of 24 July 2000, must be interpreted as meaning that an application for binding tariff information may relate to different goods provided that these all belong to one and the same type of goods. Only goods which have similar characteristics and whose distinguishing features are completely irrelevant for the purposes of their tariff classification may be regarded as belonging to one type of goods for the purposes of that provision.
   
      (1)  OJ C 193, 15.8.2009.