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Case C-107/22, X and Inspecteur van de Belastingdienst Douane: Judgment of the Court (Sixth Chamber) of 27 April 2023 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — X BV, Inspecteur van de Belastingdienst/Douane district Rotterdam (Reference for a preliminary ruling — Common Customs Tariff — Classification of goods — Combined Nomenclature — Interpretation — General rules — General rule 2(a) — Article presented unassembled or disassembled — Components intended to make up, after assembly, satellite receivers — Classification as a complete receiver)
ECLI:EU:UNKNOWN:62022CA0107
62022CA0107
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12.6.2023
Official Journal of the European Union
C 205/15
(Case C-107/22, (1) X and Inspecteur van de Belastingdienst Douane)
(Reference for a preliminary ruling - Common Customs Tariff - Classification of goods - Combined Nomenclature - Interpretation - General rules - General rule 2(a) - Article presented unassembled or disassembled - Components intended to make up, after assembly, satellite receivers - Classification as a complete receiver)
(2023/C 205/18)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: X BV
Other party: Inspecteur van de Belastingdienst/Douane district Rotterdam
Operative part of the judgment
1.General Rule 2(a) of the General rules for the interpretation 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 1549/2006 of 17 October 2006, must be interpreted as meaning that components of a satellite receiver which are intended, after their release for free circulation, to be assembled into a complete satellite receiver, which components are transported in a single container and are declared for release for free circulation on the same day at the same customs office by the same declarant, in its own name and on its own behalf, by means of two separate declarations for release for free circulation, and which, at the time of their release for free circulation, are owned by two associated undertakings, must be regarded as constituting such a receiver, presented unassembled or disassembled, within the meaning of that rule, and therefore come under a single tariff heading, in so far as it is established in the light of objective factors that those components belong together as a unit and include all the component parts of that receiver.
2.General Rule 2(a) of the General rules for the interpretation of the combined nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1549/2006, must be interpreted as also applying where some of the goods at issue are declared for release for free circulation while others are placed under the external Community transit procedure.
(1) OJ C 207, 23.5.2022.