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Document 62020CA0197
Joined Cases C-197/20 and C-216/20: Judgment of the Court (Ninth Chamber) of 28 October 2021 (requests for a preliminary ruling from the Finanzgericht Hamburg — Germany) — KAHL GmbH & Co. KG (C-197/20) and C.E. Roeper GmbH (C-216/20) v Hauptzollamt Hannover (C-197/20), Hauptzollamt Hamburg (C-216/20) (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff subheadings 1521 90 91 and 1521 90 99 — Interpretation of the Explanatory Notes to subheading 1521 90 99 — Beeswax melted down and solidified prior to import)
Joined Cases C-197/20 and C-216/20: Judgment of the Court (Ninth Chamber) of 28 October 2021 (requests for a preliminary ruling from the Finanzgericht Hamburg — Germany) — KAHL GmbH & Co. KG (C-197/20) and C.E. Roeper GmbH (C-216/20) v Hauptzollamt Hannover (C-197/20), Hauptzollamt Hamburg (C-216/20) (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff subheadings 1521 90 91 and 1521 90 99 — Interpretation of the Explanatory Notes to subheading 1521 90 99 — Beeswax melted down and solidified prior to import)
Joined Cases C-197/20 and C-216/20: Judgment of the Court (Ninth Chamber) of 28 October 2021 (requests for a preliminary ruling from the Finanzgericht Hamburg — Germany) — KAHL GmbH & Co. KG (C-197/20) and C.E. Roeper GmbH (C-216/20) v Hauptzollamt Hannover (C-197/20), Hauptzollamt Hamburg (C-216/20) (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff subheadings 1521 90 91 and 1521 90 99 — Interpretation of the Explanatory Notes to subheading 1521 90 99 — Beeswax melted down and solidified prior to import)
OJ C 2, 3.1.2022, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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3.1.2022 |
EN |
Official Journal of the European Union |
C 2/8 |
Judgment of the Court (Ninth Chamber) of 28 October 2021 (requests for a preliminary ruling from the Finanzgericht Hamburg — Germany) — KAHL GmbH & Co. KG (C-197/20) and C.E. Roeper GmbH (C-216/20) v Hauptzollamt Hannover (C-197/20), Hauptzollamt Hamburg (C-216/20)
(Joined Cases C-197/20 and C-216/20) (1)
(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Tariff classification - Combined Nomenclature - Tariff subheadings 1521 90 91 and 1521 90 99 - Interpretation of the Explanatory Notes to subheading 1521 90 99 - Beeswax melted down and solidified prior to import)
(2022/C 2/10)
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicants: KAHL GmbH & Co. KG (C-197/20) and C.E. Roeper GmbH (C-216/20)
Defendants: Hauptzollamt Hannover (C-197/20) and Hauptzollamt Hamburg (C-216/20)
Operative part of the judgment
The Combined Nomenclature set out in 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, in the versions resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014 and from Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that beeswax which has been melted down, and from which foreign bodies have been mechanically removed in part during the melting process, then solidified to form blocks or slabs, falls under subheading 1521 90 99 of that nomenclature, which refers to ‘other’ waxes, and not under subheading 1521 90 91 of that nomenclature, which refers to ‘raw’ waxes.