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Case C-210/22: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 18 March 2022 — Stappert Deutschland GmbH v Hauptzollamt Hanover (Germany)
ECLI:EU:UNKNOWN:62022CN0210
62022CN0210
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4.7.2022
EN
Official Journal of the European Union
C 257/22
(Case C-210/22)
(2022/C 257/29)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Stappert Deutschland GmbH
Defendant: Hauptzollamt Hanover
Questions referred
1.Does the term ‘hollow profiles’ in the rule of origin on subheading 7304 41 HS of Annex 22-01 UCC-DR, which makes the acquisition of origin conditional on the ‘change from hollow profiles of subheading 7304 49’ (Rule of Origin for Hollow Profiles), cover hot-formed primary material under subheading 7304 49 HS, straight and of uniform wall thickness, which does not meet the requirements of a technical standard for seamless hot-formed stainless steel pipes and from which pipes with a different cross-section and wall thickness are produced by way of cold working?
2.If the first question is answered in the negative or need not be answered: does the Rule of Origin for Hollow Profiles infringe Article 60(2), and 284 UCC and 290 TFEU because
(a)it lacks reasons,
(b)it is too vague or
(c)machining processes are excluded from the determination of origin, which would confer origin under Article 60(2) UCC [?]
3.If the second question referred is answered in the affirmative: is the acquisition of origin of goods in subheading 7304 41 HS in the main proceedings determined in accordance with the rule of origin for subheading 7304 41 HS of Annex 22-01 UCC-DR ‘CTH’, the residual rule of Chapter 73 HS in Annex 22-01 UCC-DR or in accordance with Article 60(2) UCC?
Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ 2015 L 343, p. 1).
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).