Judgment_paragraph 38 · GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (C-435/15, C-666/15)

38It is still necessary, in order for a classification regulation to be applied by analogy, for the goods to be classified and those covered by the classification regulation to be sufficiently similar (see, to that effect, judgment of 19 February 2009, Kamino International Logistics, C‑376/07, EU:C:2009:105, paragraph 67). In that regard, it is also necessary to take into account the reasons given for that regulation (see, to that effect, judgments of 13 July 2006, Anagram International, C‑14/05, EU:C:2006:465, paragraph 34 and of 4 March 2015, Oliver Medical, C‑547/13, EU:C:2015:139, paragraph 58).