Case C‑635/13

SC ALKA CO SRL

v

Autoritatea Națională a Vămilor — Direcția Regională pentru Accize și Operațiuni Vamale Galați

and

Direcţia Generală a Finanţelor Publice a Municipiului București

(Request for a preliminary ruling from the Tribunalul București)

‛Reference for a preliminary ruling — Common customs tariff — Tariff classification — Combined Nomenclature — Heading 1207 — Oilseeds — Heading 1209 — Seeds for sowing — Heading 1212 — Seeds principally used for human foodstuffs, not specified or included elsewhere — Import of raw shelled pumpkin seeds originating from China’

Summary — Judgment of the Court (Tenth Chamber), 23 April 2015

1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Limits — Classification of goods under tariff headings in the Common Customs Tariff

   (Art. 267 TFEU)

2. Customs union — Common Customs Tariff — Tariff headings — Classification of goods — Criteria — Characteristics and objective properties

3. Customs union — Common Customs Tariff — Tariff headings — Interpretation — Explanatory notes to the Combined Nomenclature — Requirement to comply with the provisions of the Combined Nomenclature

4. Customs union — Common Customs Tariff — Tariff headings — Raw shelled pumpkin seeds — Classification in heading 1207, 1209 or 1212 of the Combined Nomenclature — Criteria

   (Council Regulation No 2658/87, Annex I)

5. Questions referred for a preliminary ruling — Admissibility — Need to provide the Court with sufficient information on the factual and legislative context

   (Art. 267 TFUE; Rules of Procedure of the Court of Justice, Art. 94(a))

1.  See the text of the decision.

   (see paras 33, 34)

2.  See the text of the decision.

   (see para. 37)

3.  See the text of the decision.

   (see para. 40)

4.  It is for the referring court, in order to make a tariff classification of the raw shelled pumpkin seeds, to ascertain whether those seeds are normally used for the extraction of edible or industrial oils and fats, but are not covered by headings 1201 to 1206 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. If that is the case, those seeds must be classified under heading 1207 of the Combined Nomenclature because they are oilseeds, whether or not they are actually used for the extraction of edible or industrial oils and fats or for sowing or human consumption. If that is not the case, those seeds will come under heading 1209 of the Combined Nomenclature if they could still be germinated when they were imported, whether or not they are actually used for the extraction of edible or industrial oils and fats or for sowing or human consumption, or under heading 1212 of the Combined Nomenclature if they could not still be germinated.

   (see para. 58, operative part)

5.  See the text of the decision.

   (see para. 62)

Case C‑635/13

SC ALKA CO SRL

v

Autoritatea Națională a Vămilor — Direcția Regională pentru Accize și Operațiuni Vamale Galați

and

Direcţia Generală a Finanţelor Publice a Municipiului București

(Request for a preliminary ruling from the Tribunalul București)

‛Reference for a preliminary ruling — Common customs tariff — Tariff classification — Combined Nomenclature — Heading 1207 — Oilseeds — Heading 1209 — Seeds for sowing — Heading 1212 — Seeds principally used for human foodstuffs, not specified or included elsewhere — Import of raw shelled pumpkin seeds originating from China’

Summary — Judgment of the Court (Tenth Chamber), 23 April 2015

1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Limits — Classification of goods under tariff headings in the Common Customs Tariff

   (Art. 267 TFEU)

2. Customs union — Common Customs Tariff — Tariff headings — Classification of goods — Criteria — Characteristics and objective properties

3. Customs union — Common Customs Tariff — Tariff headings — Interpretation — Explanatory notes to the Combined Nomenclature — Requirement to comply with the provisions of the Combined Nomenclature

4. Customs union — Common Customs Tariff — Tariff headings — Raw shelled pumpkin seeds — Classification in heading 1207, 1209 or 1212 of the Combined Nomenclature — Criteria

   (Council Regulation No 2658/87, Annex I)

5. Questions referred for a preliminary ruling — Admissibility — Need to provide the Court with sufficient information on the factual and legislative context

   (Art. 267 TFUE; Rules of Procedure of the Court of Justice, Art. 94(a))

1.  See the text of the decision.

   (see paras 33, 34)

2.  See the text of the decision.

   (see para. 37)

3.  See the text of the decision.

   (see para. 40)

4.  It is for the referring court, in order to make a tariff classification of the raw shelled pumpkin seeds, to ascertain whether those seeds are normally used for the extraction of edible or industrial oils and fats, but are not covered by headings 1201 to 1206 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. If that is the case, those seeds must be classified under heading 1207 of the Combined Nomenclature because they are oilseeds, whether or not they are actually used for the extraction of edible or industrial oils and fats or for sowing or human consumption. If that is not the case, those seeds will come under heading 1209 of the Combined Nomenclature if they could still be germinated when they were imported, whether or not they are actually used for the extraction of edible or industrial oils and fats or for sowing or human consumption, or under heading 1212 of the Combined Nomenclature if they could not still be germinated.

   (see para. 58, operative part)

5.  See the text of the decision.

   (see para. 62)