Judgment_paragraph 35 · GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (C-435/15, C-666/15)

35It should be noted, first, that it is settled case-law that a classification regulation is of general application in so far as it does not apply to an individual trader but, in general, to products which are the same as that examined by the Customs Code Committee. In the interpretation of a classification regulation, in order to determine its scope, account must be taken, inter alia, of its statement of reasons (see judgment of 15 December 2016, LEK, C‑700/15, EU:C:2016:959, paragraph 49 and the case-law cited).