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Case C-499/14: Judgment of the Court (First Chamber) of 10 March 2016 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — VAD BVBA, Johannes Josephus Maria van Aert v Belgische Staat (Reference for a preliminary ruling — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Interpretation — General Rules — Rule 3(b) — Definition of ‘goods put up in sets for retail sale’ — Separate packages)
ECLI:EU:UNKNOWN:62014CA0499
62014CA0499
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Official Journal of the European Union
C 156/12
(Case C-499/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Customs Union and Common Customs Tariff - Tariff classification - Combined Nomenclature - Interpretation - General Rules - Rule 3(b) - Definition of ‘goods put up in sets for retail sale’ - Separate packages))
(2016/C 156/15)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicants: VAD BVBA, Johannes Josephus Maria van Aert
Defendant: Belgische Staat
Operative part of the judgment
Rule 3(b) of the General Rules for the interpretation of 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, as amended by Commission Regulation (EC) No 1214/2007 of 20 September 2007, must be interpreted as meaning that goods, such as those in the main proceedings, which are presented for customs clearance in separate packages and are packed together only after that transaction may nevertheless be held to be ‘goods put up in sets for retail sale’, within the meaning of that rule and may, therefore, come under a single tariff heading, where it is established, having regard to other objective factors, which it is for the national court to assess, that the goods belong together as a unit and are intended to be presented as such in the retail trade.
* Language of the case: Dutch.
(OJ C 26, 26.1.2015)