Judgment_paragraph 5 · Openbaar Ministerie and Federale Overheidsdienst Financiën v Profit Europe NV and Gosselin Forwarding Services NV (C-362/20)

5The tariff classification of goods imported into the European Union is governed by the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 (OJ 2013 L 290, p. 1) (‘the CN’).