Official Journal of the European Union
Judgment of the Court (Eight Chamber) of 28 April 2022 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — SIA ‘PRODEX’ v Valsts ieņēmumu dienests
(Case C-72/21) (1)
(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Tariff headings - Subheading 4418 20 - Scope - Doors and their frames and thresholds - MDF panels and mouldings - First sentence of general rule 2(a) for the interpretation of the Combined Nomenclature - Incomplete or unfinished article - Concept)
Language of the case: Latvian
Augstākā tiesa (Senāts)
Parties to the main proceedings
Applicant: SIA ‘PRODEX’
Defendant: Valsts ieņēmumu dienests
Operative part of the judgment
Subheading 44180 20 of the Combined Nomenclature, read in conjunction with the first sentence of general rule 2(a) for the interpretation of that nomenclature, in Annex 1 to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in its version resulting from Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, must be interpreted as covering, as separate articles, goods described as wooden panels and mouldings, the profile and decorative finish of which objectively indicate that they are intended for the manufacture of door frames and thresholds, even if incomplete or unfinished, provided that those goods have undergone working which renders them exclusively usable as such and that they thus have the essential characteristics of finished articles.
(1) OJ C 138, 19.4.2021.