Judgment_paragraph 60 · British Sky Broadcasting Group plc and Pace plc v The Commissioners for Her Majesty’s Revenue & Customs (C-288/09, C-289/09)

60In that regard, it should be borne in mind that, according to settled case-law, 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 and the notes to the sections or chapters (see, in particular, Case C-339/98 Peacock [2000] ECR I-8947, paragraph 9; Case C-495/03 Intermodal Transports [2005] ECR I-8151, paragraph 47; Case C-142/06 Olicom [2007] ECR I-6675, paragraph 16; and Case C-376/07 Kamino International Logistics [2009] ECR I-1167, paragraph 31).

British Sky Broadcasting Group plc and Pace plc v The Commissioners for Her Majesty’s Revenue & Customs (C-288/09, C-289/09)

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