Stryker EMEA Supply Chain Services BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond

European Union – Customs and excise. The Court of Justice of the European Union gave a preliminary ruling in which it decided that the Combined Nomenclature (CN) in Annex 1 to Council Regulation (EEC) No 2658/87 had to be interpreted as meaning that medical implant screws such as those at issue in the main proceedings fell under CN heading 9021 as those goods had characteristics which distinguished them from ordinary goods by the finish of their manufacture and their high degree of precision, as well as by their method of manufacture and the specificity of their purpose.

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