Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 February 2023 — A GmbH & Co. KG v Hauptzollamt B

(Case C-104/23, A GmbH & Co. KG)

(2023/C 189/19)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant on a point of law: A GmbH & Co. KG

Respondent on a point of law: Hauptzollamt B

Questions referred

1.	Does Combined Nomenclature (1) heading 9406 necessarily require that a prefabricated building completely enclose a space on all sides?

2.

If Question 1 is answered in the negative, does Combined Nomenclature heading 9406 require that the prefabricated building be large enough for a person of average height to be able to enter it, and does that require it to have at least one area that such a person can enter in an upright position, or is it sufficient for the person to be able to enter it in a bent-over position?

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(1)  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 Implementing Regulation (EU) No 1101/2014 of 16 October 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2014 L 312, p. 1).