Direktor na TD Mitnitsa Ruse pri Agentsia „Mitnitsi“ v „Kronospan Bulgaria“ EOOD
10. Juni 2026ECLI:EU:T:2026:375
Zitierte HS-Codes
Gegenstand
Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Heading 3921 – Other plates, sheets, film, foil and strip, of plastics – Heading 4811 – Paper and paperboard, coated, impregnated or covered with plastics – Product consisting of different materials – Decorative paper impregnated with resin
Zusammenfassung und Tenor
On those grounds, THE GENERAL COURT (Second Chamber, sitting with five Judges) hereby rules: The Combined Nomenclature set out 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, in the version resulting from Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022, must be interpreted as meaning that a composite good consisting of a layer of decorative paper impregnated with thermosetting resins and two surface layers of pure resin which is not fully cured, used for coating boards in multi-layer and short-cycle hot presses, falls under heading 3921 of that nomenclature, provided that plastics give that product its essential character. Półtorak Hesse Steinfatt Petrlík Dimitrakopoulos Delivered in open court in Luxembourg on 10 June 2026. [Signatures] * Language of the case: Bulgarian.
Schlagwörter
Customs unionCommon Customs TariffCombined NomenclatureHeading 3921Other plates, sheets, film, foil and strip, of plasticsHeading 4811