Official Journal of the European Union

C series

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C/2025/3641

14.7.2025

Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 25 April 2025 – Direktor na Teritorialna direktsia Mitnitsa Ruse pri Agentsia ‘Mitnitsi’ v ‘Kronospan Bulgaria’ EOOD

(Case T-304/25, Kronospan Bulgaria)

(C/2025/3641)

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Appellant on a point of law: Direktor na Teritorialna direktsia Mitnitsa Ruse pri Agentsia ‘Mitnitsi’

Respondent in the appeal on a point of law: ‘Kronospan Bulgaria’ EOOD

Question referred

Is the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 (<span class="oj-super oj-note-tag">1</span>) on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Implementing Regulation (EU) 2022/1998, (<span class="oj-super oj-note-tag">2</span>) to be interpreted as meaning that a product described by the manufacturer as decorative paper soaked (impregnated) with thermosetting, not fully cured resins, used for coating boards in multi-layer and short-cycle hot presses, and which, according to a chemical expert opinion, is a composite material (paper base impregnated with resin) with two cover layers of pure resin, the synthetic polymer (resin) having penetrated the natural polymer (cellulose), must be classified under heading 4811 , or must it be classified under heading 3921 ?

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(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1).

(2) Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2022 L 282, p. 1).

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ELI: http://data.europa.eu/eli/C/2025/3641/oj

ISSN 1977-091X (electronic edition)

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