3.7.2017

Official Journal of the European Union

C 213/21

(Case C-185/17)

(2017/C 213/27)

Language of the case: Bulgarian

Referring court

Administrativen sad Varna — Bulgaria

Parties to the main proceedings

Appellant on a point of law: Nachalnik na Mitnitsa Varna

Respondent in the appeal on a point of law: Saksa OOD

Questions referred

1.Does the rule provided for in the explanatory notes in table 3 of standard EN 590 (now EN 590:2014), which states that the ‘EU Common Customs Tariff definition of gas oil may not apply to the grades defined for use in arctic or severe winter climates’, mean that, in respect of that type of fuel, it is possible that the general rules contained in additional note 2(d) and (e) to Chapter 27 of the Common Customs Tariff do not apply for the purposes of tariff classification of the goods?

2.If the answer to the first question is in the affirmative, and if it is established that the goods in respect of which customs duties arise correspond to the definition of diesel for use in ‘arctic or severe winter climates’ in accordance with the criteria set out in Standard EN 590, must that fuel be classified under tariff subheading 2710 19 43 of the Combined Nomenclature, which corresponds to ‘gas oils’, or must the general rules contained in additional note 2(d) and (e) to Chapter 27 of the Common Customs Tariff apply?

3.If the answer to the first question is in the affirmative, what are the criteria to be used to determine when the definition of gas oil under the Customs Tariff of the European Union should apply and when it is necessary to use the requirements and test methods in accordance with standard EN 590, for the purposes of the tariff classification of the goods?

4.Are the methods and analysis indicators set out in additional note 2(d) and (e) to Chapter 27 of the Common Customs Tariff sufficient in order to characterise a product fully and accurately as a ‘gas oil’, or is it necessary to take into consideration all of the product’s characteristic chemical indicators?