C-295/81

Avis juridique important | 61981J0295 Judgment of the Court (Second Chamber) of 30 September 1982. - International Flavors & Fragrances IFF (Deutschland) GmbH v Hauptzollamt Bad Reichenhall. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - Case 295/81. European Court reports 1982 Page 03239 Summary Parties Subject of the case Grounds Decision on costs Operative part Keywords COMMON CUSTOMS TARIFF - TARIFF HEADINGS - INTERPRETATION - GENERAL RULE 2 ( A ) - ARTICLE IMPORTED UNASSEMBLED OR DISASSEMBLED - CONCEPT - FRUIT-JUICE CONCENTRATES AND FLAVOUR CONCENTRATES - PRODUCTS NOT COVERED BY THAT CONCEPT Summary THE SECOND SENTENCE OF RULE 2 ( A ) OF THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT MAHALEB-CHERRY CONCENTRATE AND BLACK-CURRANT CONCENTRATE , ON THE ONE HAND , AND , ON THE OTHER , MAHALEB-CHERRY FLAVOUR CONCENTRATE AND BLACK-CURRANT FLAVOUR CONCENTRATE , EXTRACTED FROM THOSE FRUITS MAY NOT BE REGARDED AS ARTICLES IMPORTED UNASSEMBLED OR DISASSEMBLED , EVEN IF THE FRUIT-JUICE CONCENTRATES AND FLAVOUR CONCENTRATES , DEALT IN AT THE SAME PRICE , ARE MIXED TOGETHER AGAIN IMMEDIATELY BEFORE USE OR BOTTLING . Parties IN CASE 295/81 REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BUNDESFINANZHOF ( FEDERAL FINANCE COURT ), FEDERAL REPUBLIC OF GERMANY , FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN INTERNATIONAL FLAVORS AND FRAGRANCES IFF ( DEUTSCHLAND ) GMBH , 60 , REESER STRASSE , EMMERICH , AND HAUPTZOLLAMT ( PRINCIPAL CUSTOMS OFFICE ) BAD REICHENHALL , Subject of the case ON THE INTERPRETATION OF THE SECOND SENTENCE OF GENERAL RULE 2 ( A ) FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , Grounds BY ORDER OF 20 OCTOBER 1981 , RECEIVED AT THE COURT REGISTRY ON 25 NOVEMBER 1981 , THE BUNDESFINANZHOF ( FEDERAL FINANCE COURT ) REFERRED TO THE COURT OF JUSTICE FOR A PRELIMINARY RULING , PURSUANT TO ARTICLE 177 OF THE EEC TREATY , A QUESTION AS TO THE SCOPE OF THE SECOND SENTENCE OF RULE 2 ( A ) OF THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF ( OFFICIAL JOURNAL 1974 , L 1 , P . 11 OF 1 JANUARY 1974 ) WITH A VIEW TO THE TARIFF CLASSIFICATION OF CONCENTRATES OF MAHALEB- CHERRY AND BLACK-CURRANT JUICES AND OF THE FLAVOUR CONCENTRATES THEREOF , WHICH WERE IMPORTED FROM YUGOSLAVIA IN 1974 AND 1975 BY THE APPELLANT ON A POINT OF LAW IN THE MAIN PROCEEDINGS AND WHICH , ACCORDING TO THE LATTER , WERE INTENDED TO BE MIXED IN ORDER TO BE MARKETED AS MAHALEB-CHERRY JUICE OR BLACK-CURRANT JUICE . THE HAUPTZOLLAMT ( PRINCIPAL CUSTOMS OFFICE ) BAD REICHENHALL DISMISSED THE OBJECTION AGAINST THE CLASSIFICATION MADE BY THE SCHWARZBACH-AUTOBAHN CUSTOMS OFFICE AND DEFINITIVELY CLASSIFIED THE FRUIT-JUICE CONCENTRATES IN SUBHEADING 20.07 A III ( A ) ( RATE OF DUTY 42% ) AND THE FLAVOUR CONCENTRATES IN SUBHEADING 33.04 ( RATE OF DUTY 8% ). RULE 2 ( A ) OF THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF PROVIDES THAT ' ' ANY REFERENCE IN A HEADING TO AN ARTICLE SHALL BE TAKEN TO INCLUDE A REFERENCE TO THAT ARTICLE INCOMPLETE OR UNFINISHED PROVIDED THAT , AS IMPORTED , THE INCOMPLETE OR UNFINISHED ARTICLE HAS THE ESSENTIAL CHARACTER OF THE COMPLETE OR FINISHED ARTICLE . IT SHALL ALSO BE TAKEN TO INCLUDE A REFERENCE TO THAT ARTICLE COMPLETE OR FINISHED ( OR FALLING TO BE CLASSIFIED AS COMPLETE OR FINISHED BY VIRTUE OF THIS RULE ), IMPORTED UNASSEMBLED OR DISASSEMBLED ' ' . THE DISPUTE CENTRES ON THE QUESTION WHETHER THE FRUIT-JUICE CONCENTRATES AND FLAVOUR CONCENTRATES IN QUESTION MUST BE REGARDED AS ARTICLES ' ' IMPORTED UNASSEMBLED OR DISASSEMBLED ' ' AS PROVIDED FOR IN THE ABOVE-MENTIONED GENERAL RULE FOR INTERPRETATION . IF THAT WERE THE CASE , THE FRUIT-JUICE CONCENTRATES AND FLAVOUR CONCENTRATES WOULD HAVE TO BE CLASSIFIED IN SUBHEADING 20.07 B II ( A ) 6 ( AA ) ( MAHALEB-CHERRY JUICE ) OR ( BB ) ( BLACK-CURRANT JUICE ), THE RESULT OF WHICH WOULD BE TO MAKE THE APPLICABLE RATES 17% AND 18% RESPECTIVELY . IN ORDER TO RESOLVE THIS PROBLEM , THE BUNDESFINANZHOF REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING : ' ' IS THE SECOND SENTENCE OF RULE 2 ( A ) OF THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF TO BE INTERPRETED AS MEANING THAT MAHALEB-CHERRY CONCENTRATE AND BLACK-CURRANT CONCENTRATE MADE OF MAHALEB-CHERRY JUICE AND BLACK-CURRANT JUICE RESPECTIVELY , ON THE ONE HAND , AND MAHALEB-CHERRY FLAVOUR CONCENTRATE AND BLACK-CURRANT FLAVOUR CONCENTRATE , ON THE OTHER , ARE TO BE REGARDED AS ARTICLES IMPORTED UNASSEMBLED OR DISASSEMBLED ( ' ZERLEGT ' ), IF THE FRUIT-JUICE CONCENTRATES AND FLAVOUR CONCENTRATES , DEALT IN AT THE SAME PRICE , ARE MIXED TOGETHER AGAIN IMMEDIATELY BEFORE USE OR BOTTLING? ' ' 6 IT IS NECESSARY THEREFORE TO CONSIDER WHETHER THE FRUIT-JUICE CONCENTRATES AND FLAVOUR CONCENTRATES IN QUESTION MUST , WHEN PRODUCED TO THE CUSTOMS AUTHORITIES , BE REGARDED AS PRODUCTS WHICH ARE ' ' UNASSEMBLED OR DISASSEMBLED ' ' WITHIN THE MEANING OF GENERAL RULE 2 ( A ). IN THAT REGARD , IT SEEMS CONCEIVABLE THAT THE EXPRESSION USED IN THE GERMAN VERSION OF THE TEXT IN QUESTION , ' ' ZERLEGT GESTELLT WIRD ' ' , CAN APPLY TO THE SEPARATION OR TO THE MIXING OF THE CONSTITUENTS OF A LIQUID . THE OTHER LANGUAGE VERSIONS OF THE SAME TEXT APPEAR HOWEVER TO BE MORE RESTRICTIVE . THE FRENCH TEXT USES THE WORDS ' ' L ' ETAT DEMONTE OU NON MONTE , THE ITALIAN VERSION THE WORDS ' ' SMONTATO O NON MONTATO ' ' AND THE ENGLISH VERSION REFERS TO AN ' ' UNASSEMBLED OR DISASSEMBLED ' ' ARTICLE . THE DUTCH , DANISH AND GREEK VERSIONS EXPRESS THE SAME MEANING AS THE FRENCH , ITALIAN AND ENGLISH TEXTS . IN THESE CIRCUMSTANCES , THE GERMAN VERSION MUST BE READ IN THE LIGHT OF THE OTHER LANGUAGE VERSIONS . IN ORDINARY LANGUAGE , THE CONCEPT OF ASSEMBLY IS TAKEN TO MEAN THE OPERATION WHEREBY THE COMPONENTS ( OF A MECHANISM , A DEVICE OR A COMPLEX OBJECT ) ARE ASSEMBLED IN ORDER TO RENDER IT SERVICEABLE OR TO MAKE IT FUNCTION . THE ESSENTIAL REQUIREMENT IS THEREFORE , ON THE ONE HAND , THAT THE DISASSEMBLED ARTICLE MUST NOT BE USABLE FOR THE PURPOSES EXPECTED OF THE FINISHED PRODUCT AND , ON THE OTHER HAND , THAT THE COMPONENT PARTS OF THE PRODUCT MUST NORMALLY , IN ORDER TO BE OF USE , BE ASSEMBLED SO AS TO CONSTITUTE THE FINISHED PRODUCT . IT IS APPARENT FROM THE FILE ON THE CASE THAT THE PRODUCTS IN QUESTION , FRUIT-JUICE CONCENTRATES AND FLAVOUR CONCENTRATES , HAVE DIVERSE USES IN THE FORM IN WHICH THEY ARE IMPORTED AND MAY BE MARKETED SEPARATELY ; MIXING THEM IS MERELY ONE POSSIBILITY . AS A RESULT , FOR THE PURPOSES OF TARIFF CLASSIFICATION AT THE TIME OF IMPORTATION , IT IS WHOLLY UNNECESSARY TO CONSIDER THE POSSIBILITY THAT THE LIQUIDS MAY BE MIXED OR ' ' ASSEMBLED ' ' WHEN SUCH A PROCEDURE IS NEITHER NECESSARY NOR CLEARLY CERTAIN TO TAKE PLACE . THAT INTERPRETATION IS MOREOVER CONFIRMED BY PARAGRAPH VI OF THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE , ACCORDING TO WHICH ARTICLES WHOSE VARIOUS COMPONENTS ARE INTENDED TO BE ASSEMBLED EITHER BY SIMPLE MEANS ( NUTS , BOLTS AND THE LIKE ) OR , FOR EXAMPLE , BY RIVETING OR WELDING , MUST BE REGARDED AS UNASSEMBLED OR DISASSEMBLED . MOREOVER , ACCORDING TO PARAGRAPH VII OF THOSE NOTES , THE CONTESTED RULE DOES NOT GENERALLY APPLY TO THE PRODUCTS IN SECTIONS I TO VI ( CHAPTERS 1 TO 38 OF THE COMMON CUSTOMS TARIFF ). IT IS THEREFORE APPROPRIATE TO STATE IN REPLY TO THE NATIONAL COURT THAT THE SECOND SENTENCE OF RULE 2 ( A ) OF THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT MAHALEB-CHERRY CONCENTRATE AND BLACK-CURRANT CONCENTRATE , ON THE ONE HAND , AND , ON THE OTHER , MAHALEB-CHERRY AND BLACK-CURRANT FLAVOUR CONCENTRATES , EXTRACTED FROM THOSE FRUITS , MAY NOT BE REGARDED AS ARTICLES IMPORTED UNASSEMBLED OR DISASSEMBLED , EVEN WHERE THE FRUIT-JUICE CONCENTRATES AND THE FLAVOUR CONCENTRATES , WHICH ARE SOLD AT THE SAME PRICE , ARE MIXED IMMEDIATELY BEFORE USE OR BOTTLING . Decision on costs COSTS 17 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , IN THE NATURE OF A STEP IN THE PROCEEDINGS PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT . Operative part ON THOSE GROUNDS , THE COURT ( SECOND CHAMBER ) IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BUNDESFINANZHOF , BY ORDER OF 20 OCTOBER 1981 , HEREBY RULES : THE SECOND SENTENCE OF RULE 2 ( A ) OF THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT MAHALEB-CHERRY CONCENTRATE AND BLACK-CURRANT CONCENTRATE , ON THE ONE HAND , AND , ON THE OTHER , MAHALEB-CHERRY FLAVOUR CONCENTRATE AND BLACK-CURRANT FLAVOUR CONCENTRATES , EXTRACTED FROM THOSE FRUITS MAY NOT BE REGARDED AS ARTICLES IMPORTED UNASSEMBLED OR DISASSEMBLED , EVEN IF THE FRUIT-JUICE CONCENTRATES AND FLAVOUR CONCENTRATES , DEALT IN AT THE SAME PRICE , ARE MIXED TOGETHER AGAIN IMMEDIATELY BEFORE USE OR BOTTLING .