Firma Ludwig Poppe v Oberfinanzdirektion De Cologne.: ECJ 15 Dec 1977

ECJ Tariff heading 48.15 of the common customs tariff must be interpreted as meaning that it does not include goods consisting of two sheets of din a 4 format stuck together, one of which is carbon paper and the other flimsy paper, as such goods must be classified under tariff heading 48.18 as ‘other stationery of paper’.

Citations:

R-63/77, [1977] EUECJ R-63/77

Links:

Bailii

European, Customs and Excise

Updated: 21 June 2022; Ref: scu.214591