autres

1303/2011

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Chapter 30 and the wording of CN codes 3824, 3824 90 and 3824 90 97. The product neither serves a therapeutic use, as it does not treat or cure an illness or disease, nor a prophylactic use, as it does not defend or protect against an illness or disease. In addition, the product does not fulfil the requirements of Additional Note 1 to Chapter 30. Classification as a medicament under heading 3004 is therefore excluded. The product is not to be considered a beauty or make-up preparation as it is not used for skin care. Although the product has the effect of cooling the skin where it is applied, it does not actually treat the skin in any way. Classification under heading 3304 is therefore excluded. The product is therefore to be classified under CN code 3824 90 97 as other chemical products or preparations of the chemical or allied industries not elsewhere specified or included. Documented CN 2026 code: 38249993, 3824. Commission 2026 transposition note: 3824 99 93 Modification of structure of heading 3824. The product is predominantly composed of organic compounds. Gel is not considered as a liquid.

1439/2007

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3824, 3824 90 and 3824 90 97. The product cannot be considered to be a preparation for the care of the skin nor for the care of the foot as it is not designed primarily for that purpose (Harmonized System Explanatory Notes to heading 3304, (A) (3), and (B)). The pads give the essential character to the product. They do not provide a scientifically tested therapeutic effect, by reducing toxicity in the whole body and cannot be classified in either heading 3004 or 3005. They have to be classified as other chemical preparations not elsewhere specified or included. Documented CN 2026 code: 38249993. Commission 2026 transposition note: 3824 99 93 Regulation to be amended.

691/96

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature, and by the wording of CN codes 3824, 3824 90 and 3824 90 97. The product is considered to be insufficiently pure to be classified in Chapter 29. Documented CN 2026 code: 38249993, 3824. Commission 2026 transposition note: 3824 99 93 Modification of structure of heading 3824. Predominantly composed of organic compounds. The product is not a liquid at 20 °C.

Direcţia Generală Regională a Finanţelor Publice Braşov et Agenţia Naţională de Administrare Fiscală - Direcţia Generală a Vămilor - Direcţia Regională Vamală Braşov - Biroul Vamal de Interior Sibiu contre Flavourstream SRL

Arrêt de la Cour (neuvième chambre) du 3 juin 2021.#Direcţia Generală Regională a Finanţelor Publice Braşov et Agenţia Naţională de Administrare Fiscală - Direcţia Generală a Vămilor - Direcţia Regională Vamală Braşov - Biroul Vamal de Interior Sibiu contre Flavourstream SRL.#Renvoi préjudiciel – Union douanière – Tarif douanier commun – Nomenclature combinée – Classement tarifaire – Sous-positions tarifaires 1702 90 95, 2912 49 00 et 3824 90 92 – Solution aqueuse.#Affaire C-822/19.

Pfizer Consumer Healthcare Ltd contre Commissioners for Her Majesty's Revenue and Customs

Arrêt de la Cour (septième chambre) du 26 mars 2020.#Pfizer Consumer Healthcare Ltd contre Commissioners for Her Majesty's Revenue and Customs.#Renvoi préjudiciel – Tarif douanier commun – Nomenclature combinée – Classement tarifaire – Positions 3005 et 3824 – Patchs et ceintures autochauffants destinés à soulager la douleur – Règlement d’exécution (UE) 2016/1140 – Invalidité.#Affaire C-182/19.

Madaus GmbH contre Hauptzollamt Bremen

Arrêt de la Cour (huitième chambre) du 9 février 2017.#Madaus GmbH contre Hauptzollamt Bremen.#Renvoi préjudiciel – Tarif douanier commun – Classement tarifaire – Nomenclature combinée – Positions 3824 90 97 et 2106 90 92 – Produit en poudre composé de carbonate de calcium (95 %) et d’amidon modifié (5 %).#Affaire C-441/15.