GSV Kft. v Nemzeti Adó- és Vámhivatal Észak-Alföldi Regionális Vám- és Pénzügyőri Főigazgatósága
9. April 2014ECLI:EU:C:2014:243
Zitierte HS-Codes
Gegenstand
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — TARIC Codes 7019 59 00 10 and 7019 59 00 90 — Regulations imposing anti-dumping duties on imports of certain open mesh fabrics of glass fibres originating in China — Discrepancies between language versions — Obligation to pay the anti-dumping duty
Zusammenfassung und Tenor
On those grounds, the Court (Second Chamber) hereby rules: 1. Code 7019 59 00 10 of the Integrated Tariff of the European Communities established by Article 2 of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff must be interpreted as meaning that it covers products such as that at issue in the main proceedings, comprising in particular fabrics of glass fibres with openings of a cell size of 4 mm both in length and in width and weighing more than 35 g/m 2 and intended for the field of construction. 2. The fact that the product covered by the customs declaration at issue in the main proceedings, while corresponding to the characteristics laid down in code 7019 59 00 10 of the Integrated Tariff of the European Communities and set out in the regulations subjecting it to anti-dumping duties, does not correspond to the designation given to it in that code and those regulations as published in the language of the Member State of origin of the declarant and on which alone the latter based its declaration is not liable to entail the annulment of its tariff classification under that code made by the customs authorities on the basis of all the other language versions of that code and those regulations. [Signatures] ( *1 ) Language of the case: Hungarian.
Schlagwörter
Common Customs TariffTariff classificationCombined NomenclatureTARIC Codes 7019 59 00 10 and 7019 59 00 90Regulations imposing anti-dumping duties on imports of certain open mesh fabrics of glass fibres originating in ChinaDiscrepancies between language versions