Develop Dr. Eisbein GmbH & Co. v Hauptzollamt Stuttgart-West. (Common Customs Tariff) [1994] EUECJ C-35/93 (16 June 1994)

Develop Dr. Eisbein GmbH & Co. v Hauptzollamt Stuttgart-West. (Common Customs Tariff) [1994] EUECJ C-35/93 (16 June 1994)

An article is to be considered imported unassembled or disassembled under the second sentence of Rule 2(a) where all component parts intended to make up the finished product are presented for customs clearance at the same time, regardless of the assembly technique or complexity.

Citation
[1994] EUECJ C-35/93
Parties
Applicant: Develop Dr Eisbein GmbH & Co.; Respondent: Hauptzollamt Stuttgart-West
Jurisdiction
European Union
Judgment Date
16 June 1994
Procedural Posture
Preliminary Ruling (article 177 Eec) / Reference From National Court (finanzgericht Baden Wuerttemberg)
Outcome
Preliminary ruling issued; interpretation of Rule 2(a) provided.
Legal Topics
Tariff Classification, Interpretation of Customs Rules, Import Duties, Anti Dumping Duties
Customs Law European Union Law Tariff Classification Interpretation of Customs Rules Import Duties Anti Dumping Duties

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Parties

Develop Dr Eisbein GmbH & Co.

Applicant

Hauptzollamt Stuttgart-West

Respondent

Procedural Posture

Preliminary Ruling (article 177 Eec) / Reference From National Court (finanzgericht Baden Wuerttemberg)

Legal Issues

  1. 1 Criteria for classifying goods as unassembled or disassembled under the second sentence of Rule 2(a) of the Common Customs Tariff
  2. 2 Relevance of assembly technique or complexity to tariff classification

Ratio Decidendi

An article is to be considered imported unassembled or disassembled under the second sentence of Rule 2(a) where all component parts intended to make up the finished product are presented for customs clearance at the same time, regardless of the assembly technique or complexity.

Court Disposition

Preliminary ruling issued; interpretation of Rule 2(a) provided.

Orders

  • The second sentence of Rule 2(a) must be interpreted as meaning that an article is to be considered to be imported unassembled or disassembled where the component parts intended to make up the finished product are all presented for customs clearance at the same time, and no account is to be taken of the assembly...