Guenter Henck v Hauptzollamt Emden. (Common Customs Tariff ): ECJ 23 Mar 1972

ECJ 1. In the interest of legal certainty and of administration the characteristics and objective properties of products generally supply the decisive criterion for their classification in the common customs tariff.
2. Products processed from maize and sorghum may be classified under tariff headings 11.01 and 11.02 if after processing they still contain the essential constituents of the basic product in proportions approximating to those of the product in its natural state.
3. Heading 23.07 refers to products which have been finally processed or are the result of a mixture of different substances and which are only suitable for feeding animals and not to agglomerated products the basic materials or materials of which come, as such, under a specific heading, even if they contain a binder not generally exceeding 3 per cent by weight.


R-36/71, [1972] EUECJ R-36/71



European, Customs and Excise

Updated: 21 June 2022; Ref: scu.214161