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C-559/18

Court of Justice

TDK-Lambda Germany GmbH v Hauptzollamt Lörrach

5. September 2019ECLI:EU:C:2019:667

Zitierte HS-Codes

Gegenstand

Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheading 8504 40 30 — Static converters — Classification criteria — Main intended use

Zusammenfassung und Tenor

On those grounds, the Court (Sixth Chamber) hereby rules: Subheading 85044030 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012, and Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, must be interpreted as meaning that static converters such as those at issue in the main proceedings may fall within that subheading only if the main use for which they are intended is with ‘telecommunication apparatus or automatic data processing machines and the units thereof’, within the meaning of that subheading, which is a matter for verification by the referring court. [Signatures] ( *1 ) Language of the case: German.

Schlagwörter

Regulation (EEC) No 2658/87Customs Union and Common Customs TariffTariff classificationCombined NomenclatureSubheading 8504 40 30Static converters

Auf EUR-Lex ansehen

C-559/18

Zitierte HS-Codes

Gegenstand

Zusammenfassung und Tenor

Schlagwörter

Siehe auch