Pfizer Consumer Healthcare Ltd v Commissioners for Her Majesty's Revenue and Customs
March 26, 2020ECLI:EU:C:2020:243
HS codes cited
Subject
Reference for a preliminary ruling — Common Customs Tariff — Combined Nomenclature — Tariff classification — Heading 3005 and heading 3824 — Self-heating patches and belts to relieve pain — Implementing Regulation (EU) 2016/1140 — Invalidity
Summary and operative part
On those grounds, the Court (Seventh Chamber) hereby rules: Commission Implementing Regulation (EU) 2016/1140 of 8 July 2016 concerning the classification of certain goods in the Combined Nomenclature is invalid. Xuereb von Danwitz Kumin Delivered in open court in Luxembourg on 26 March 2020. A. Calot Escobar Registrar P.G. Xuereb President of the Seventh Chamber ( *1 ) Language of the case: English.
Keywords
Common Customs TariffCombined NomenclatureTariff classificationHeading 3005 and heading 3824Self-heating patches and belts to relieve painImplementing Regulation (EU) 2016/1140