Judgment_paragraph 26 · Algemene Scheeps Agentuur Dordrecht BV v Inspecteur der Belastingdienst - Douanedistrict Rotterdam (C-311/04)

26Furthermore, it is settled case-law that, in the interests of legal certainty and 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 and in the section or chapter notes (see, inter alia, Case C-396/02 DFDS [2004] ECR I-8439, paragraph 27, and Case C-495/03 Intermodal Transports [2005] ECR I-8151, paragraph 47).

Algemene Scheeps Agentuur Dordrecht BV v Inspecteur der Belastingdienst - Douanedistrict Rotterdam (C-311/04)

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