andere

Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Salerno

On those grounds, the Court (Eighth Chamber) hereby rules: Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as not precluding the initiation of the procedure for revision of the customs declaration provided for therein, even though the goods in question were, on a previous import, subject, without challenge, to a physical inspection confirming their tariff classification. [Signatures] ( *1 ) Language of the case: Italian.

Kamino International Logistics BV et Datema Hellmann Worldwide Logistics BV contre Staatssecretaris van Financiën

Par ces motifs, la Cour (cinquième chambre) dit pour droit: 1) Le principe du respect par l’administration des droits de la défense et le droit qui en découle, pour toute personne, d’être entendue avant l’adoption de toute décision susceptible d’affecter de manière défavorable ses intérêts, tels qu’ils s’appliquent dans le cadre du règlement (CEE) n o 2913/92 du Conseil, du 12 octobre 1992, établissant le code des douanes communautaire, tel que modifié par le règlement (CE) n o 2700/2000 du Parlement européen et du Conseil, du 16 novembre 2000, peuvent être invoqués directement, par les particuliers, devant les juridictions nationales. 2) Le principe du respect des droits de la défense et, en particulier, le droit de toute personne d’être entendue avant l’adoption d’une mesure individuelle défavorable doivent être interprétés en ce sens que, lorsque le destinataire d’un avis de paiement adopté au titre d’une procédure de recouvrement a posteriori de droits de douane à l’importation, en application du règlement n o 2913/92, tel que modifié par le règlement n o 2700/2000, n’a pas été entendu par l’administration préalablement à l’adoption de cette décision, ses droits de la défense sont violés alors même qu’il a la possibilité de faire valoir sa position lors d’une phase de réclamation administrative ultérieure, si la réglementation nationale ne permet pas aux destinataires de tels avis, en l’absence d’une audition préalable, d’obtenir la suspension de leur exécution jusqu’à leur éventuelle réformation. Tel est le cas, en tout état de cause, si la procédure administrative nationale mettant en œuvre l’article 244, deuxième alinéa, du règlement n o 2913/92, tel que modifié par le règlement n o 2700/2000, restreint l’octroi d’un tel sursis lorsqu’il existe des raisons de douter de la conformité de la décision contestée à la réglementation douanière ou qu’un dommage irréparable est à craindre pour l’intéressé. 3) Les conditions dans lesquelles doit être assuré le respect

2022/1524

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, by Note 7(d) and (f) to Section XI and Note 2(a) to Chapter 59 of the Combined Nomenclature and by the wording of CN codes 6306 , and 6306 90 00 . Given the materials of the product (knitted fabrics of synthetic fibres of heading 6006 and knitted textile fabrics laminated with plastics of heading 5903 ) the article is a textile article of Section XI. Classification under heading 6301 as a blanket is excluded, because the article does not have the typical objective characteristics of a blanket, such as being suitable to wrap around or cover the body of a person to keep warm. The article merely protects a person sitting on it against moisture and dirt from the ground. Classification under heading 6304 as other furnishing articles is excluded, because the article is not designed for indoor use, but for use on the ground outside. See the Harmonized System Explanatory Note (HSEN) to heading 6304 , first paragraph. According to its objective characteristics (lightweight, laminated for protection, quick to unfold and to pack away and easy to transport), the article is designed for outdoor use to be taken to, for example, camping grounds, the beach, etc. and to be used there temporarily (see also the Combined Nomenclature Explanatory Notes to subheading 6306 90 00 ). The article is therefore to be classified under CN code 6306 90 00 as other camping articles. Documented CN 2026 code: 63069000.

2021/957

Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (CN), by note 7(f) to Section XI of the CN and by the wording of CN codes 6306 and 6306 90 00 . The article is a composite good consisting of different materials (textile fabrics and plastics) within the meaning of GIR 3(b). Classification under CN code 3926 90 97 as other articles of plastics is excluded, because the article has the objective characteristics of a textile article when looked at, touched or lied on due to its external surface material of exclusively textile material. Although the plastics play an important role in relation to the use of the article as a floating device, the net-like textile fabrics in the middle are essential to allow a person to lie on the device while floating. Therefore, overall the textile materials (external surface material, crocheted net-like textile fabric) give the article its essential character within the meaning of GIR 3(b). Given the objective characteristics of the article (designed to be taken along to different places and to be used there temporarily, lightweight, easy to transport and to set-up, similarity to pneumatic mattresses) it is an article for camping. See also the CN Explanatory Note to heading 6306 90 00 and the Harmonized System Explanatory Notes to 6306 , first paragraph, point (5). The article is therefore to be classified under CN code 6306 90 00 as camping goods. Documented CN 2026 code: 63069000.

2019/926

Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6306 and 6306 90 00 . Due to the textile material constituting the main part of the surface, the textile material gives the article its essential character within the meaning of GIR 3(b). According to its objective characteristics (lightweight, plastic-coated for protection, quick to set up and to pack away and easy to transport), the article is designed for outdoor use to be taken to, for example, camping grounds, the beach, etc. and to be used there temporarily (see also the Combined Nomenclature Explanatory Notes to subheading 6306 90 00 ). Classification of the article under heading 9404 as an article of bedding or similar furnishing, such as a mattress, is excluded as the article is not designed for furnishing a bed and is not similar to a mattress or the like. The article is therefore to be classified under CN code 6306 90 00 as other camping articles. Documented CN 2026 code: 63069000.