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Agenţia Naţională de Administrare Fiscală (ANAF) et Direcţia Generală de Administrare a Marilor Contribuabili contre Heineken România S.A.

Par ces motifs, LE TRIBUNAL (deuxième chambre, siégeant avec cinq juges) dit pour droit : La nomenclature combinée figurant à l’annexe I du règlement (CEE) n o 2658/87 du Conseil, du 23 juillet 1987, relatif à la nomenclature tarifaire et statistique et au tarif douanier commun, tel que modifiée par le règlement d’exécution (UE) n o 1101/2014 de la Commission, du 16 octobre 2014, et le règlement d’exécution (UE) 2015/1754 de la Commission, du 6 octobre 2015, doit être interprétée en ce sens que : relèvent des sous-positions tarifaires 22060031, 22060051 ou 22060081 de ladite nomenclature des boissons composées de jus de pommes fermenté à base de concentré, à un taux de 25 %, d’eau, de sirop de glucose-fructose, d’acide malique, de dioxyde de carbone, de métabisulfite de potassium et de divers arômes, dont la part d’alcool provenant de plantes autres que les pommes se situe entre 48 % et 53 %, mais qui présentent les caractéristiques organoleptiques du cidre et dont la destination correspond à celui‑ci. Półtorak Hesse Steinfatt Petrlík Dimitrakopoulos Ainsi prononcé en audience publique à Luxembourg, le 4 mars 2026. Signatures ( *1 ) Langue de procédure : le roumain.

Toorank Productions BV v Staatssecretaris van Financiën

Judgment of the Court (First Chamber) of 12 May 2016.#Toorank Productions BV v Staatssecretaris van Financiën.#References for a preliminary ruling — Common Customs Tariff — Classification for customs purposes — Combined Nomenclature — Tariff heading 2206 — Tariff heading 2208 — Alcoholic beverages obtained through fermentation followed by purification — Addition of additives to alcoholic beverages obtained through fermentation followed by purification — Beverages which have lost the properties of beverages falling under tariff heading 2206.#Joined Cases C-532/14 and C-533/14.

600/2006

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, by Additional Note 5(c) to Chapter 22 and by the wording of CN codes 2206 00 and 2206 00 59. The product remains classified in heading 2206 even when fortified with alcohol as it retains the character of a product falling in this heading (see the HSEN to heading 2206, third paragraph). The product cannot be classified as other wine of heading 2204 because of the high levels of citric acid and sugar, which alter the character of a wine of fresh grapes of heading 2204. The text of the HSEN to heading 2204, paragraph 1, point (4), describes dessert (or liqueur) wines as fortified by the addition of alcohol in some cases. However, the product cannot be regarded as a liqueur wine within the scope of heading 2204 as according to Additional Note 5(c) to Chapter 22 only the addition of a product derived from the distillation of wine is permitted. Documented CN 2026 code: 22060059.

1676/89

Whereas, to ensure the uniform application of the combined nomenclature annexed to Regulation (EEC) No 2658/87, provisions are required on the tariff classification of a glass bottle containing 0,7 litres of rice wine (sake), a small procelain jug and three small dringking bowls, also of porcelain, put up together in a box; Whereas the combined nomenclature annexe to Regulation (EEC) No 2658/87 CN code 2206 00 93 covers other still fermented beverages, in containers holding 2 litres or less and CN code 6911 10 00 covers 'tableware and kitchenware'; whereas, for the classification of the abovementioned goods, these two codes could be envisaged; Whereas these articles shall not be considered as 'goods put up in sets', within the meaning of general rule 3 (b) for the interpretation of the combined nomenclature, given that they do not satisfy the condition laid down at point X (b) of the Explanatory Notes to the Harmonized System drawn up by the Customs Cooperation Council relating to Rule 3 (b) i.e. they do not 'consist of products . . . . put up together to meet a particular need . . . .'; Whereas correct interpretation of the text of the abovementioned rule 3 (b) leads one to the conclusion that simultaneous use of the articles in question is an insufficient ground for considering that the goods constitute a set; in particular, an alteration leading to the creation of a new product should be involved or the presence of the article should be essential in order to carry out the activity in question; Whereas the association of the wine and porcelain receptacles in question satisfies none of the abovementioned criteria; whereas the rice wine is already in its original bottle and the use of the receptables in question is neither complementary nor meets a particular need; in these circumstances, the articles in question should be classified separately; Whereas the Nomenclature Committee has not issued an opinion within the time limit laid down by the chairman Documented CN 2026 code: 22060059, 69111000.