Judgment_paragraph 13 · Fábrica de Queijo Eru Portuguesa Ldª v Tribunal Técnico Aduaneiro de Segunda Instância (C-42/99)

13It is settled case-law that, in the interests of legal certainty and for ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN. There are also explanatory notes drawn up, as regards the CN, by the Commission and, as regards the HS, by the Customs Cooperation Council, which may be an important aid to the interpretation of the scope of the various tariff headings but which do not have legally binding force (see, in particular, Case C-201/96 LTM v FIRS [1997] ECR I-6147, paragraph 17, and Case C-280/97 Rose Elektrotechnik [1999] ECR I-689, paragraph 16).

Fábrica de Queijo Eru Portuguesa Ldª v Tribunal Técnico Aduaneiro de Segunda Instância (C-42/99)

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