8.2.2014

Official Journal of the European Union

C 39/13

(Case C-635/13)

2014/C 39/21

Language of the case: Romanian

Referring court

Parties to the main proceedings

Applicant: SC ALKA CO SRL

Respondents: Autoritatea Națională a Vămilor — Direcția Regională pentru Accize și Operațiuni Vamale Constanța, Direcția Generală a Finanțelor Publice a Municipiului București

Questions referred

1.Must raw shelled pumpkin (vegetable) seeds, intended to undergo heat and mechanical treatment in order to be used for human consumption (as a snack-type food) be classified under heading 1207 — subheading 1207999710, or under heading 1209 — subheading 1209919010 of the combined nomenclature of goods?

2.Must raw shelled pumpkin (vegetables) seeds, intended to undergo heat and mechanical treatment in order to be used for human consumption (as a snack-type food) be classified, according to the explanatory notes to the combined nomenclature, under heading 1207 — subheading 1207999710, or under heading 1209 — subheading 1209919010?

3.Where there exists a contradiction between the customs classification under the Common Customs Tariff and the customs classification derived from the explanatory notes concerning the same product (raw shelled pumpkin — vegetable — seeds), which of those customs classifications applies in this case?

4.In the light of Articles 109(a), 110 and 256(3) of Regulation (EEC) No 2454/1993, are special administrative procedures necessary, such as submitting an application or presenting a EUR.1 certificate to a specific authority, in order to trigger the specific effect, namely, the concession by the customs authority of the preferential tariff scheme under Article 98 of the same regulation?

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1).