Case Law Details
Vogel Import Export NV Vs Belgische Staat (Tenth Chamber Court- European Union)
In a case involving interpretation of Tariff Headings 4407 and 4409 of the European Union’s Combined Nomenclature, the Court of the Justice of the European Union has held that planed wooden boards, the four corners of which have been rounded over the entire length of the board, are not to be regarded as ‘continuously shaped’ and are accordingly classified under Heading 4407 and not under Heading 4409. The Court was of the view that the light rounding of the sides of the wooden boards results from planing; that the boards had not undergone any continuous shaping process facilitating their assembly or making it possible to obtain mouldings or beadings and hence are not to be classified under Heading 4409.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. This request for a preliminary ruling concerns the interpretation of tariff headings 4407 and 4409 of 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 (OJ 1987 L 256, p. 1), as amended by Commission Implementing Regulation (EU) No 2016/1821 of 6 October 2016 (OJ 2016 L 294, p. 1) (‘the CN’).
2. The request has been made in proceedings between Vogel Import Export NV (‘Vogel’) and the Belgische Staat (Belgian State) concerning the tariff classification of planed wooden boards the four corners of which have been rounded over the entire length of the board.
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