Judgment_paragraph 18 · X BV (C-107/22)

18It should also be specified that, in accordance with General Rule 1 for the interpretation of the CN, the classification of goods is to be determined according to the terms of the headings and any relative section or chapter notes to that nomenclature. In the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of that nomenclature and of the notes to the sections or chapters (judgment of 28 April 2022, PRODEX, C‑72/21, EU:C:2022:312, paragraph 28 and the case-law cited).

X BV (C-107/22)

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