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Document 62020CN0197

    Case C-197/20: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 7 May 2020 — KAHL GmbH & Co. KG v Hauptzollamt Hannover

    OJ C 279, 24.8.2020, p. 26–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    24.8.2020   

    EN

    Official Journal of the European Union

    C 279/26

    Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 7 May 2020 — KAHL GmbH & Co. KG v Hauptzollamt Hannover

    (Case C-197/20)

    (2020/C 279/37)

    Language of the case: German

    Referring court

    Finanzgericht Hamburg

    Parties to the main proceedings

    Applicant: KAHL GmbH & Co. KG

    Defendant: Hauptzollamt Hannover

    Questions referred

    1.

    Are the Explanatory Notes to subheading 1521 9099 (1) of the Combined Nomenclature (2) applicable in so far as the word ‘geschmolzen’ [melted] is used?

    2.

    If the first question referred is answered in the negative, is the term ‘raw’ within the meaning of subheading 1521 9091 of the Combined Nomenclature to be interpreted as meaning that beeswax which has been melted down in the exporting country and from which foreign bodies have been mechanically separated during the process of melting it down, whereby some foreign bodies still remain in beeswax, must be classified under that subheading?

    (1)  Explanatory notes to the Combined Nomenclature of the European Union (OJ 2019 C 119, p. 1).

    (2)  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) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2019 L 280, p. 1).

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