Judgment_paragraph 37 · SC ALKA CO SRL v Autoritatea Națională a Vămilor - Direcția Regională pentru Accize și Operațiuni Vamale Galați and Direcţia Generală a Finanţelor Publice a Municipiului București (C-635/13)

37It follows from the Court’s 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. The objective characteristics and properties of products must be capable of being assessed at the time of customs clearance (see, to that effect, judgment in Panasonic Italia and Others, C‑472/12, EU:C:2014:2082, paragraphs 35 and 36 and the case-law cited).