Judgment_paragraph 10 · GD European Land Systems – Steyr GmbH v Zollamt Eisenstadt Flughafen Wien (C-262/15)

10Article 12(1) and (2) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996 (OJ 1997 L 17, p. 1), (‘the Customs Code’) provides:1. The customs authorities shall issue binding tariff information or binding origin information on written request, acting in accordance with the committee procedure.2. Binding tariff information or binding origin information shall be binding on the customs authorities as against the holder of the information only in respect of the tariff classification or determination of the origin of goods.Binding tariff information or binding origin information shall be binding on the customs authorities only in respect of goods on which customs formalities are completed after the date on which the information was supplied by them.’