This document is an excerpt from the EUR-Lex website
Document 62013CJ0541
Douane Advies Bureau Rietveld
Douane Advies Bureau Rietveld
Case C‑541/13
Douane Advies Bureau Rietveld
v
Hauptzollamt Hannover
(Request for a preliminary ruling from the Finanzgericht Hamburg)
‛Reference for a preliminary ruling — Customs union and common customs tariff — Tariff classification — Heading 3822 — Concept of ‘diagnostic or laboratory reagents’ — Indicators of exposure to a predetermined target temperature’
Summary — Judgment of the Court (Ninth Chamber), 9 October 2014
Questions referred for a preliminary ruling — Jurisdiction of the Court — Identification of the relevant points of EU law — Reformulation of the questions
(Art. 267 TFEU)
Customs union — Common Customs Tariff — Classification of goods — Criteria — Characteristics and objective properties — Scope — Intended use of a product — Included — Conditions
Customs union — Common Customs Tariff — Tariff headings — Diagnostic or laboratory reagents within the meaning of Heading 3822 — Definition — Indicators of exposure to a predetermined target temperature — Not included
(Council Regulation No 2658/87, as amended by Regulation No 861/2010, Annex I)
See the text of the decision.
(see para. 18)
See the text of the decision.
(see paras 21, 22)
Heading 3822 of the Combined Nomenclature in Annex 1 to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 861/2010, must be interpreted as meaning that temperature indicators, which, by the effect of a change in colour caused by the variation in volume of the liquids that they contain, indicate, irreversibly, whether a temperature higher or lower than a specified threshold has been reached, are not covered by that heading.
(see para. 33, operative part)
Case C‑541/13
Douane Advies Bureau Rietveld
v
Hauptzollamt Hannover
(Request for a preliminary ruling from the Finanzgericht Hamburg)
‛Reference for a preliminary ruling — Customs union and common customs tariff — Tariff classification — Heading 3822 — Concept of ‘diagnostic or laboratory reagents’ — Indicators of exposure to a predetermined target temperature’
Summary — Judgment of the Court (Ninth Chamber), 9 October 2014
Questions referred for a preliminary ruling — Jurisdiction of the Court — Identification of the relevant points of EU law — Reformulation of the questions
(Art. 267 TFEU)
Customs union — Common Customs Tariff — Classification of goods — Criteria — Characteristics and objective properties — Scope — Intended use of a product — Included — Conditions
Customs union — Common Customs Tariff — Tariff headings — Diagnostic or laboratory reagents within the meaning of Heading 3822 — Definition — Indicators of exposure to a predetermined target temperature — Not included
(Council Regulation No 2658/87, as amended by Regulation No 861/2010, Annex I)
See the text of the decision.
(see para. 18)
See the text of the decision.
(see paras 21, 22)
Heading 3822 of the Combined Nomenclature in Annex 1 to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 861/2010, must be interpreted as meaning that temperature indicators, which, by the effect of a change in colour caused by the variation in volume of the liquids that they contain, indicate, irreversibly, whether a temperature higher or lower than a specified threshold has been reached, are not covered by that heading.
(see para. 33, operative part)