Judgment of the Court (Sixth Chamber) of 27 April 2023. 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.#Case C-107/22.

• Jurisdiction: European Union
• ECLI: ECLI:EU:C:2023:346
• Date: 27 April 2023
• Docket Number: C-107/22
• Celex Number: 62022CJ0107
• Court: Court of Justice (European Union)

Provisional text

JUDGMENT OF THE COURT (Sixth Chamber)

27 April 2023 (*)

(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)

In Case C‑107/22,

REQUEST for a preliminary ruling under Article 267 TFEU from the Gerechtshof Amsterdam (Court of Appeal, Amsterdam, Netherlands), made by decision of 8 February 2022, received at the Court on 16 February 2022, in the proceedings

X BV

other party:

Inspecteur van de Belastingdienst/Douane district Rotterdam,

THE COURT (Sixth Chamber),

composed of P.G. Xuereb, President of the Chamber, T. von Danwitz (Rapporteur) and A. Kumin, Judges,

Advocate General: T. Ćapeta,

Registrar: A. Calot Escobar,

having regard to the written procedure,

after considering the observations submitted on behalf of:

– X BV, by R. Andringa, advocaat,

– the Netherlands Government, by M.K. Bulterman and H.S. Gijzen, acting as Agents,

– the European Commission, by M. Salyková and P. Vanden Heede, acting as Agents,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

gives the following

Judgment

1 This request for a preliminary ruling concerns the interpretation of 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 (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006 (OJ 2006 L 301, p. 1) (‘the CN’).

2 The request has been made in proceedings between X BV and the Inspecteur van de Belastingdienst/Douane district Rotterdam (Tax and Customs Inspector of the district of Rotterdam, Netherlands) (‘the Inspector’) concerning the tariff classification of components of satellite receivers.

Legal context

The HS

3 The Harmonised Commodity Description and Coding System (‘the HS’) was established by the International Convention on the Harmonised Commodity Description and Coding System, concluded in Brussels on 14 June 1983 within the framework of the World Customs Organization (WCO), and approved, with its amending protocol of 24 June 1986, on behalf of the European Economic Community by Council Decision 87/369/EEC of 7 April 1987 (OJ 1987 L 198, p. 1). The Explanatory Notes to the HS are drawn up within the WCO in accordance with the provisions of that convention.

4 Under Article 3(1)(a)(ii) of that convention, each contracting party undertakes to apply the general rules for the interpretation of the HS and all the section, chapter and subheading notes, and is not to modify the scope of the sections, chapters, headings or subheadings of the HS.

5 General Rule 2(a) for the interpretation of the HS provides, first, that any reference in a heading to an article is to be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article and, second, that such a reference is also to be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

6 Points V to VII of the Explanatory Note relating to General Rule 2(a) of the HS state:

‘(V) The second part of [General] Rule 2(a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.

(VI) This Rule also applies to incomplete or unfinished articles presented unassembled or disassembled provided that they are to be treated as complete or finished articles by virtue of the first part of this Rule.

(VII) For the purposes of this Rule, “articles presented unassembled or disassembled” means articles the components of which are to be assembled either by means of fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only assembly operations are involved.

No account is to be taken in that regard of the complexity of the assembly method. However, the components shall not be subjected to any further working operation for completion into the finished state.

Unassembled components of an article which are in excess of the number required for that article when complete are to be classified separately.’

The CN

7 The General Rules for the interpretation of the CN, which are set out in Annex I, Part One, Section I(A) to Regulation No 2658/87, provide:

‘Classification of goods in the [CN] shall be governed by the following principles:

1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

…’

The dispute in the main proceedings and the questions referred for a preliminary ruling

8 During the period from 3 July...