versandt aus Kanada

Golden Omega S.A. v Inspecteur van de Belastingdienst/Douane, kantoor Rotterdam Rijnmond

On those grounds, the Court (Sixth Chamber) hereby rules: 1. Heading 1516 of 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) 2018/1602 of 11 October 2018, must be interpreted as not covering fish oil in the form of ethyl esters, obtained by esterification of fatty acids with ethanol. 2. The examination of the questions referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of Commission Implementing Regulation (EU) 2019/1661 of 24 September 2019 concerning the classification of certain goods in the Combined Nomenclature. [Signatures] ( *1 ) Language of the case: Dutch.

Teritorialna direktsia Mitnitsa Varna v 'NOVA TARGOVSKA KOMPANIA 2004' AD

On those grounds, the Court (Tenth Chamber) hereby rules: 1. 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, in the versions resulting from Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 and from Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019, must be interpreted as meaning that a food preparation of palm oil which is not covered by heading 1516 of that nomenclature and which has undergone treatment other than refining falls under heading 1517 of that nomenclature, the question whether that preparation has been chemically modified as a result of that processing being irrelevant in that regard. 2. The Combined Nomenclature in Annex I to Regulation No 2658/87, in the versions resulting from Implementing Regulation 2018/1602 and from Implementing Regulation 2019/1776, must be interpreted as meaning that, in the absence of methods and criteria defined in that nomenclature for the purposes of determining whether such a preparation has undergone treatment other than refining, the customs authorities may choose the appropriate method for that purpose, provided that it is capable of producing results consistent with that nomenclature, which it is for the national court to verify. [Signatures] ( *1 ) Language of the case: Bulgarian.