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Case C-330/13: Judgment of the Court (Sixth Chamber) of 12 June 2014 (request for a preliminary ruling from the Аdministrativen sad Burgas — Bulgaria) — Lukoyl Neftohim Burgas AD v Nachalnik na Mitnicheski punkt Pristanishte Burgas Tsentar pri Mitnitsa Burgas (Request for a preliminary ruling — Common Customs Tariff — Combined Nomenclature — Classification of goods — Goods described as ‘heavy oils, lubricating oils or other oils for undergoing a specific process’ — Headings 2707 and 2710 — Aromatic and non-aromatic constituents — Relationship between the Combined Nomenclature and the Harmonised System)
ECLI:EU:UNKNOWN:62013CA0330
62013CA0330
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25.8.2014
Official Journal of the European Union
C 282/14
(Case C-330/13) (<span class="super">1</span>)
((Request for a preliminary ruling - Common Customs Tariff - Combined Nomenclature - Classification of goods - Goods described as ‘heavy oils, lubricating oils or other oils for undergoing a specific process’ - Headings 2707 and 2710 - Aromatic and non-aromatic constituents - Relationship between the Combined Nomenclature and the Harmonised System))
2014/C 282/19
Language of the case: Bulgarian
Referring court
Аdministrativen sad — Burgas
Parties to the main proceedings
Applicant: Lukoyl Neftohim Burgas AD
Defendant: Nachalnik na Mitnicheski punkt Pristanishte Burgas Tsentar pri Mitnitsa Burgas
Operative part of the judgment
1)The criterion to take into consideration in order to classify products with characteristics such as those of the product at issue in the main proceedings under Heading 2707 or Heading 2710 of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1006/2011 of 27 September 2011, is the content by weight of the aromatic constituents in relation to the non-aromatic constituents.
2)The expression ‘aromatic constituents’ in Chapter 27 of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1006/2011, must be interpreted as being wider than ‘aromatic hydrocarbons’.
3)It is, in principle, for the national courts to establish the most appropriate method to determine the content of aromatic constituents of a specific product in order to classify it under Heading 2707 or Heading 2710 of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1006/2011.
4)Point 1 of the Explanatory Notes to the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1006/2011, on subheadings 2707 99 91 and 2707 99 99 thereof must be interpreted as being non-exhaustive, so that a product falling within Heading 2707 of the Combined Nomenclature which cannot be classified under a specific subheading must be classified under subheading 2707 99 99 thereof.
Language of the case: Bulgarian.