JCM Europe (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs
February 4, 2021ECLI:EU:C:2021:96
HS codes cited
Subject
Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Headings 8472 and 9031 – Bank note validator and cash boxes – Device intended to be integrated in a host device and connected to an external control centre – Implementing Regulation (EU) 2016/1760 – Validity
Summary and operative part
On those grounds, the Court (Ninth Chamber) hereby rules: The examination of the questions referred has disclosed no factor capable of affecting the validity of Commission Implementing Regulation (EU) 2016/1760 of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature. Piçarra Šváby Rodin Delivered in open court in Luxembourg on 4 February 2021. A. Calot Escobar Registrar N. Piçarra President of the Ninth Chamber ( *1 ) Language of the case: English.
Keywords
Customs unionCommon Customs TariffCombined NomenclatureTariff classificationHeadings 8472 and 9031Bank note validator and cash boxes