Case C‑344/23

Pārtikas drošības,
dzīvnieku veselības un vides zinātniskais institūts ‘BIOR’

v

Valsts ieņēmumu dienests

(Request for a preliminary ruling from the Augstākā tiesa (Senāts))

Judgment of the Court (Sixth Chamber) of 5 September 2024

(Reference for a preliminary ruling – Customs union – Common Customs Tariff – Regulation (EC) No 1186/2009 – Relief from import duties – Article 46 – Tags intended for the marking of fish – Concept of ‘scientific instrument or apparatus’ – Tariff classification – Combined Nomenclature – Subheadings 39269092 and 39269097)

1. Customs union – Common Customs Tariff – Importation free of customs duties – Scientific instrument or apparatus – Concept – Criteria

   (Council Regulation No 1186/2009, Arts 44(1) and 46(a); Commission Regulation No 1225/2011)

   (see paragraphs 37-43, 48)

2. Customs union – Common Customs Tariff – Importation free of customs duties – Scientific instrument – Concept – Tags attached to live fish for marking purposes – Not included

   (Council Regulation No 1186/2009, Art. 46(a); Commission Regulation No 1225/2011, Art. 5)

   (see paragraphs 50-60, operative part 1)

3. Customs union – Common Customs Tariff – Tariff headings – Tags which are plastic coated or made from polyethylene rods and attached to live fish for the purposes of scientific research – Classification under sub-heading 39269097 of the Combined Nomenclature – Condition

   (Council Regulation No 2658/87, as amended by Regulation No 254/2000, Annex I, General rules 1 and 3)

   (see paragraphs 69-76, operative part 2)

See the text of the decision.