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Case C-541/13: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 16 October 2013 — Douane Advies Bureau Rietveld v Hauptzollamt Hannover

ECLI:EU:UNKNOWN:62013CN0541

62013CN0541

October 16, 2013
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11.1.2014

EN

Official Journal of the European Union

C 9/20

(Case C-541/13)

2014/C 9/30

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Douane Advies Bureau Rietveld

Defendant: Hauptzollamt Hannover

Question referred

Is the concept of ‘reagent’, as used in the phrase ‘diagnostic or laboratory reagents’ in tariff heading 3822 of the CN, to be interpreted as meaning a substance which by means of its chemical transformation as a result of a chemical reaction on or with a substance under investigation is used to indicate a state or property of the latter substance?

(1) Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) as amended by Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 (OJ 2012 L 304, p. 1).

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