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C-197/20 and C-216/20

Court of Justice

KAHL G.m.b.H. & Co. K.G. v Hauptzollamt Hannover and C.E. Roeper GmbH v Hauptzollamt Hamburg

October 28, 2021ECLI:EU:C:2021:892

HS codes cited

Subject

Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff subheadings 1521 90 91 and 1521 90 99 – Interpretation of the Explanatory Notes to subheading 1521 90 99 – Beeswax melted down and solidified prior to import

Summary and operative part

On those grounds, the Court (Ninth Chamber) hereby rules: 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 versions resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014 and from Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that beeswax which has been melted down, and from which foreign bodies have been mechanically removed in part during the melting process, then solidified to form blocks or slabs, falls under subheading 15219099 of that nomenclature, which refers to ‘other’ waxes, and not under subheading 15219091 of that nomenclature, which refers to ‘raw’ waxes. [Signatures] ( *1 ) Language of the case: German.

Keywords

Customs unionCommon Customs TariffTariff classificationCombined NomenclatureTariff subheadings 1521 90 91 and 1521 90 99Interpretation of the Explanatory Notes to subheading 1521 90 99

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C-197/20 and C-216/20

HS codes cited

Subject

Summary and operative part

Keywords

See also