18.7.2016

Official Journal of the European Union

C 260/11

(Case C-286/15) (<span class="super">1</span>)

((Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined Nomenclature - Heading 2711 - Petroleum gases and other gaseous hydrocarbons - Material giving the essential character - Liquefied petroleum gas))

(2016/C 260/14)

Language of the case: Latvian

Referring court

Parties to the main proceedings

Applicant: Valsts ieņēmumu dienests

Defendant: SIA ‘Latvijas propāna gāze’

Operative part of the judgment

1.Rules 2(b) and 3(b) of the general rules for the interpretation of the Combined Nomenclature set out 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, in the versions resulting from Commission Regulation (EC) No 1031/2008 of 19 September 2008 and Commission Regulation (EC) No 948/2009 of 30 September 2009, respectively, must be interpreted as meaning that, where the essential character of a gas mixture, such as the liquefied petroleum gas at issue in the main proceedings, is determined by all the components of that mixture together, so that no component may be identified as the factor giving it its essential character and, in any event, the exact quantity of each of the components of the liquefied petroleum gas at issue may not be determined, a presumption that the factor which gives the goods their essential character, within the meaning of rule 3(b) of those general rules, is the substance which is present in the greatest proportion in the mixture must not be used.

2.That combined nomenclature must be interpreted as meaning that a liquefied petroleum gas, such as that at issue in the main proceedings, containing 0,32 % methane, ethane and ethylene, 58,32 % propane and propylene and no more than 39,99 % butane and butylene, and in respect of which it may not be determined which of its constituent substances gives it its essential character, comes under the sub-heading 2711 19 00, as ‘Petroleum gases and other gaseous hydrocarbons, Liquefied, Other’.

3.Article 218(1)(d) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code must be interpreted as meaning that it does not follow from that provision that a declarant of liquefied petroleum gas, such as that at issue in the main proceedings, is under an obligation to indicate precisely the percentage amount of the substance present in the greatest quantity in that liquefied petroleum gas.

(<span class="super">1</span>) OJ C 270, 17.8.2015.