Bundesfinanzdirektion West v Heko Industrieerzeugnisse: ECJ 10 Dec 2009

ECJ Common Customs Tariff – Community Customs Code Article 24 Non-preferential origin of goods Definition of ‘substantial processing or working’ Criterion for a change of tariff heading Steel cables manufactured in North Korea using stranded steel wire originating in China.

Citations:

C-260/08, [2009] EUECJ C-260/08

Links:

Bailii

European, Customs and Excise

Updated: 11 August 2022; Ref: scu.384102