Hauptzollamt Bremen-Freihafen v Bremer Handelsgesellschaft (Common Customs Tariff ): ECJ 18 Jun 1970

ECJ 1. The interpretation of one tariff heading in relation to another must, in a case of doubt, take into account both the function of the customs tariff in regard to the necessities of the systems of organization of the markets and its purely customs function.
2. The expression ‘manioc flours’ within the meaning of article 1(d) of regulation no 19, read in conjunction with heading no 11.06 of the common customs tariff, mentioned in the annex to that regulation, refers to all farinaceous substances obtained from manioc roots, irrespective of the treatment which those roots may have undergone, where the product has a starch content in excess of 40 per cent.

Citations:

R-72/69, [1970] EUECJ R-72/69

Links:

Bailii

European, Customs and Excise

Updated: 21 June 2022; Ref: scu.214100