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Pfeifer & Langen GmbH & Co. KG v Hauptzollamt Köln

On those grounds, the Court (Second Chamber) hereby rules: Article 78(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that the customs authorities may grant an application for amendment of a customs declaration seeking to show that there is a relationship of indirect representation between, on the one hand, a person in possession of a power of attorney who has mistakenly indicated that it was acting exclusively in its own name and on its own behalf, even though it has received such a power from the person holding the import licence, and, on the other hand, the person who has granted the power of attorney and on whose behalf the declaration has been made. [Signatures] ( *1 ) Language of the case: German.

227/2006

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 1701, 1701 99, 1701 99 90. The product cannot be considered as white sugar within the meaning of Additional Note 3 to Chapter 17 of the CN. The product has to be classified as other sugar in CN subheading 1701 99 90. Documented CN 2026 code: 17019990.

227/2006

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 1701, 1701 99, 1701 99 90. The product cannot be considered as white sugar within the meaning of Additional Note 3 to Chapter 17 of the CN. The product has to be classified as other sugar in CN subheading 1701 99 90. Documented CN 2026 code: 17019990.

227/2006

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 1701, 1701 99, 1701 99 90. The product cannot be considered as white sugar within the meaning of Additional Note 3 to Chapter 17 of the CN. The product has to be classified as other sugar in CN subheading 1701 99 90. Documented CN 2026 code: 17019990.