Judgment_paragraph 45 · Directeur général des douanes et droits indirects and Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS (C-2/13)

45If the opposite were true, the tariff classification of the imported components would depend on a fact which not intrinsic to those goods, since the customs authorities are not in a position to ascertain whether components which were not presented to customs have to be worked or not before being capable of assembly with the imported components, which would undermine the objective of ease of verification by the customs and legal certainty which must govern that classification.