I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2013/C 71/17
Language of the case: French
Appellants: Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières
Respondent: Humeau Beaupreau SAS
In the process of manufacturing footwear, must the operations of shaping the counter of an upper and of roughing of that upper and an outer sole, prior to their assembly, be classified as ‘assembly operations’ or ‘working operations for completion into the finished state’, within the meaning of point VII of the Explanatory Notes to General Rule 2(a) on the Interpretation of the Harmonised System?