ECJ The last sentence of Article 1 of Regulation No 482/74 on the classification of goods under subheading No 23.04 B of the Common Customs Tariff must be interpreted as meaning that the products resulting from the extraction of maize oil fall under that subheading even when they contain, in addition to the residues resulting from the extraction of oil from the actual maize germs, other substances deriving in particular from the whole of the maize plant, other cereals or soya, in so far as those substances extraneous to maize grain are present in very small quantities and it is established that it is technically impossible to avoid their presence under normal conditions of production, processing, transport, transshipment and storage, save by incurring cost disproportionate to the commercial value of the derived products in question. Since the Community legislature has not set a maximum permitted level for matter extraneous to maize grains, it is for the national court, in resolving the case before it, to fix the permissible level of such matter.
Citations:
[1992] ECR I-6661, [1992] EUECJ C-194/91
Links:
European, Customs and Excise
Updated: 01 June 2022; Ref: scu.160750
