Europa Common customs tariff – description of goods – interpretation – absence of community provisions – authority of explanatory notes and classification opinions of the convention on the Brussels nomenclature. Common customs tariff – description of goods – classification of a product under tariff heading 21.07 – regulation no 241/70 of the commission – legislative nature – no retroactive effect. Common customs tariff – description of goods – classification of a product under tariff heading 21.04 – criteria – discretion of the national court (regulation no 950/68 of the council). Common customs tariff – entry into force – no effect on the binding customs tariff notices within the meaning of article 23 of the German Zollgesetz (regulation no 950/68 of the council, article 1)
Citations:
C-77/71
European, Customs and Excise
Updated: 10 April 2022; Ref: scu.132052
