Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 61977CJ0023

    Sommarju tas-sentenza

    Keywords
    Summary

    Keywords

    1 . COMMON CUSTOMS TARIFF - ARTISTIC PRINTED MATTER - CLASSIFICATION - SUBHEADING 49.11 B - RESIDUAL NATURE

    2 . COMMON CUSTOMS TARIFF - WORKS OF ART , COLLECTOR ' S PIECES , AND ANTIQUES - PRINTED PRODUCTS - CLASSIFICATION - TARIFF HEADING 99.02 - CONDITION

    3 . COMMON CUSTOMS TARIFF - PRINTED PRODUCTS - ARTISTIC SCREEN PRINTS - CLASSIFICATION - SUBHEADING 49.11 B

    Summary

    1 . BOTH THE WORDING AND THE GENERAL SCHEME OF CHAPTER 49 OF THE COMMON CUSTOMS TARIFF SHOW THAT SUBHEADING 49.11 B IS A RESIDUAL HEADING WHICH COVERS ALL ARTISTIC PRINTED MATTER NOT LISTED OR REFERRED TO ELSEWHERE .

    2 . IN ORDER TO BE CLASSIFIED UNDER TARIFF HEADING 99.02 , PRINTED PRODUCTS MUST BE ORIGINAL WORKS AND THE METHOD OF THEIR PRODUCTION MUST NOT INVOLVE ANY MECHANICAL OR PHOTOMECHANICAL PROCESS .

    3 . ARTISTIC SCREEN PRINTS FALL WITHIN SUBHEADING 49.11 B OF THE COMMON CUSTOMS TARIFF , EVEN IF THEY ARE SIGNED BY HAND BY THE ARTIST AND IF ONLY A LIMITED EDITION IS PRODUCED .

    Top