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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.

SIA „Oniors Bio" v Valsts ieņēmumu dienests

Judgment of the Court (Eighth Chamber) of 28 April 2016.#SIA „Oniors Bio" v Valsts ieņēmumu dienests.#Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 1517 90 91 and 1518 00 31 — Mixture of fluid vegetable oil, unprocessed, non-volatile, composed of rapeseed oil (88%) and sunflower oil (12%).#Case C-233/15.

2021/1816

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1517 , 1517 90 and 1517 90 99 . Classification under heading 1516 is excluded as the palm oil is further prepared by the addition of emulsifiers and citric acid and has therefore lost the essential character of a partly hydrogenated palm oil of heading 1516 (see also the Harmonized System Explanatory Notes to heading 1516 , last paragraph, second sentence). Consequently, the product is to be classified under CN code 1517 90 99 as other edible preparation of a vegetable fat. Documented CN 2026 code: 15179099.

2018/1864

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 1517 , 1517 90 and 1517 90 99 . The product cannot be classified under heading 1504 as a fish oil due to its mixture with sunflower oil as the text of the heading does not allow for mixtures of animal and vegetable oils. Edible mixtures of animal and vegetable oils are to be classified under heading 1517 (see also the Harmonized System Explanatory Notes to heading 1517 , first paragraph, point (3)). The product is therefore to be classified under CN code 1517 90 99 as an edible mixture of animal and vegetable oils. Documented CN 2026 code: 15179099.