Gijs van de Kolk-Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen. (Common Customs Tariff ) [1990] EUECJ R-233/88 (8 February 1990)

Gijs van de Kolk-Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen. (Common Customs Tariff ) [1990] EUECJ R-233/88 (8 February 1990)

The Council did not exceed its discretionary power or infringe legal certainty by specifying objective, sensory-based criteria for classifying seasoned meat. Additional Note 6(a) does not alter the scope of the relevant chapters or headings but clarifies classification in line with established interpretation and standards.

Citation
[1990] EUECJ R-233/88
Parties
Referring Court: Tariefcommissie, Amsterdam; Appellant: Importer (unnamed); Respondent: Netherlands authorities
Jurisdiction
European Union
Judgment Date
08 February 1990
Procedural Posture
Preliminary Ruling (article 177 Eec) / Judgment on Validity of Customs Regulation
Outcome
Validity of Additional Note 6(a) to Chapter 2 of the Common Customs Tariff is upheld.
Legal Topics
Common Customs Tariff, Interpretation of Customs Nomenclature, Validity of EU Regulations
European Union Law Customs Law Common Customs Tariff Interpretation of Customs Nomenclature Validity of EU Regulations

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Parties

Tariefcommissie, Amsterdam

Referring Court

Importer (unnamed)

Appellant

Netherlands authorities

Respondent

Procedural Posture

Preliminary Ruling (article 177 Eec) / Judgment on Validity of Customs Regulation

Legal Issues

  1. 1 Whether Additional Note 6(a) to Chapter 2 of the Common Customs Tariff as laid down by Council Regulation (EEC) No 3400/84 is valid
  2. 2 Whether the Council exceeded its discretionary power in adopting the note
  3. 3 Whether the note is compatible with the Convention on the Nomenclature

Ratio Decidendi

The Council did not exceed its discretionary power or infringe legal certainty by specifying objective, sensory-based criteria for classifying seasoned meat. Additional Note 6(a) does not alter the scope of the relevant chapters or headings but clarifies classification in line with established interpretation and standards.

Court Disposition

Validity of Additional Note 6(a) to Chapter 2 of the Common Customs Tariff is upheld.

Orders

  • Consideration of the question raised has disclosed no factor of such a kind as to affect the validity of Additional Note 6(a) to Chapter 2 of Section I of Part II of the Common Customs Tariff as laid down in Council Regulation (EEC) No 3400/84.