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European Union – Customs duties. The Court of Justice of the European Union gave a preliminary ruling, deciding that the Combined Nomenclature listed in Annex 1 to Council Regulation (EEC) No 2658/87 had to be interpreted as meaning that a stand-alone device designed to retrieve, receive and stream digital audio files in the form of amplified sound, such as that at issue in the main proceedings, should, subject to the referring court's assessment of all of the facts which it had available to it, be classified under tariff heading 8519 of that nomenclature.
European Union – Customs duties. The Court of Justice of the European Union gave a preliminary ruling, deciding that the Combined Nomenclature listed in Annex 1 to Council Regulation (EEC) No 2658/87 had to be interpreted as meaning that a stand-alone device designed to retrieve, receive and stream digital audio files in the form of amplified sound, such as that at issue in the main proceedings, should, subject to the referring court's assessment of all of the facts which it had available to it, be classified under tariff heading 8519 of that nomenclature.
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By Louise Crush of Westgate Wealth Management
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