Other

2021/1816

Solid, homogeneous, and white product composed mainly of refined, bleached, deodorized, and partially hydrogenated palm oil, supplemented with food additives (sorbitan tristearate E 492, lecithins E 322, tocopherols E 306, citric acid E 330). Packaged in 20 kg bags, intended for the food industry, notably as a cocoa butter substitute. This type of product generally falls under heading 1517 of the Combined Nomenclature (fats and oils, edible, and their fractions, processed differently), considering the treatment undergone and the incorporation of additives. Compliance with food safety requirements (notably legislation on authorized additives) is required.

2018/1864

Liquid bulk product composed of 99.73% fish oils (not derived from liver, from families such as Engraulidae, Clupeidae, Salmonidae, etc.), supplemented with tocopherols (antioxidant) and a very small proportion of sunflower oil used as a dispersing agent for the tocopherols. Intended for the industrial manufacture of soft gelatin capsules (dietary supplements), this mixture of oils falls under the category of preparations based on animal fats or oils, subject to regulations concerning intermediate foodstuffs, marine origin and traceability, use of additives, as well as safety and purity requirements for fats intended for human consumption.

Teritorialna direktsia Mitnitsa Varna v 'NOVA TARGOVSKA KOMPANIA 2004' AD

On those grounds, the Court (Tenth Chamber) hereby rules: 1. The Combined Nomenclature 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) 2018/1602 of 11 October 2018 and from Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019, must be interpreted as meaning that a food preparation of palm oil which is not covered by heading 1516 of that nomenclature and which has undergone treatment other than refining falls under heading 1517 of that nomenclature, the question whether that preparation has been chemically modified as a result of that processing being irrelevant in that regard. 2. The Combined Nomenclature in Annex I to Regulation No 2658/87, in the versions resulting from Implementing Regulation 2018/1602 and from Implementing Regulation 2019/1776, must be interpreted as meaning that, in the absence of methods and criteria defined in that nomenclature for the purposes of determining whether such a preparation has undergone treatment other than refining, the customs authorities may choose the appropriate method for that purpose, provided that it is capable of producing results consistent with that nomenclature, which it is for the national court to verify. [Signatures] ( *1 ) Language of the case: Bulgarian.

SIA „Oniors Bio" v Valsts ieņēmumu dienests

Judgment of the Court (Eighth Chamber) of 28 April 2016.#SIA „Oniors Bio" v Valsts ieņēmumu dienests.#Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 1517 90 91 and 1518 00 31 — Mixture of fluid vegetable oil, unprocessed, non-volatile, composed of rapeseed oil (88%) and sunflower oil (12%).#Case C-233/15.