Judgment_paragraph 18 · Invamed Group Ltd and Others v Commissioners for Her Majesty's Revenue & Customs (C-198/15)

18It should also be recalled that 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 found in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and of the section or chapter notes (see, in particular, judgments of 16 September 2004 in DFDS, C‑396/02, EU:C:2004:536, paragraph 27; 15 September 2005 in Intermodal Transports, C‑495/03, EU:C:2005:552, paragraph 47; and 15 February 2007 in RUMA, C‑183/06, EU:C:2007:110, paragraph 27).

Invamed Group Ltd and Others v Commissioners for Her Majesty's Revenue & Customs (C-198/15)

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