Judgment_paragraph 36 · Valsts ieņēmumu dienests v SIA “Hydro Energo” (C-340/19)

36Furthermore, the Court has repeatedly held that, although they do not have legally binding force, the Explanatory Notes to the HS and CN are an important means of ensuring the uniform application of the Common Customs Tariff and, as such, may be regarded as useful aids to its interpretation (see, to that effect, judgments of 19 October 2017, Lutz, C‑556/16, EU:C:2017:777, paragraph 40; of 15 November 2018, Baby Dan, C‑592/17, EU:C:2018:913, paragraph 55; and of 15 May 2019, Korado, C‑306/18, EU:C:2019:414, paragraph 35). In that regard, the CN takes over the six-digit headings and subheadings of the HS, with only the seventh and eighth figures creating further subdivisions which are specific to it (see, to that effect, judgments of 13 March 2019, B.S. (Malt in the composition of beer), C‑195/18, EU:C:2019:197, paragraph 10, and of 16 May 2019, Estron, C‑138/18, EU:C:2019:419, paragraph 44).

Valsts ieņēmumu dienests v SIA “Hydro Energo” (C-340/19)

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