11.7.2022

Official Journal of the European Union

C 266/17

(Case C-292/22)

(2022/C 266/21)

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Appellant in the appeal on a point of law: Teritorialna direktsia Mitnitsa — Varna

Respondent in the appeal on a point of law: NOVA TARGOVSKA KOMPANIA 2004 AD

Questions referred

1.According to what criteria must a product such as that in the main proceedings — namely refined, bleached and deodorised palm oil with the trade name PALM FAT MP 36-39, which has been ‘stirred, filtered, chilled, tempered and packaged’ in its technological production process using only physical processes which did not chemically modify it — be classified under heading 1511 or heading 1517 of Chapter 15 of the [Combined Nomenclature]?

2.What is the meaning of the term ‘texturation’, which has been used to describe the process by which the products referred to as ‘shortenings’ in the Explanatory Notes to the Harmonized Commodity Description and Coding System for heading 1517 are obtained?

3.If ‘palm oil and its fractions, whether or not refined, but not chemically modified’ have undergone a ‘texturation’ process, is that sufficient reason to exclude classification of that product under heading 1511?

4.In the absence of standards, methods, criteria and indicators established in the [Combined Nomenclature], the Explanatory Notes to the [Combined Nomenclature] and the Explanatory Notes to the Harmonized System for the purpose of testing the consistency of palm oil and proving that it has been processed by means of ‘texturation’, is it permissible for the competent customs authorities independently to develop and apply analytical working methods — such as RAP 66, version 02/17.11.2020, which was applied in the present case — in order to establish the texturation of fats by means of penetration, that method being based on the officially published method AOCS Cc 16-[60], for the purposes of the tariff classification of goods under heading 1511 or heading 1517? If that is not permissible, according to what standards, methods, criteria and indicators may the product be tested in order to establish that it has undergone a ‘texturation’ process, that is to say, that it constitutes ‘palm shortening’?

5.Must the Combined Nomenclature set out 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, as amended by Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018, be interpreted as meaning that products described as ‘shortenings’, which have been obtained from refined palm oil by means of texturation, are to be classified under heading 1517 of that nomenclature and, in particular, under subheading 1517 90 99 thereof?

Language of the case: Bulgarian

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(1) OJ 1987 L 256, p. 1.

(2) OJ 2018 L 273, p. 1.