Judgment_paragraph 67 · Skatteministeriet v Estron A/S (C-138/18)

67It should nevertheless be recalled that, when the Court is requested to give a preliminary ruling on a matter of classification for customs purposes, its task is to provide the national court with guidance on the criteria which will enable the latter to classify the products at issue correctly in the CN, rather than to effect that classification itself, a fortiori since the Court does not necessarily have available to it all the information which is essential in that regard. In any event the national court is in a better position to do so (judgments of 12 June 2014, Lukoyl Neftohim Burgas, C‑330/13, EU:C:2014:1757, paragraph 27, and of 25 February 2016, G. E. Security, C‑143/15, EU:C:2016:115, paragraph 41).