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Court of Justice of the European Union · Judgment

C-260/08Bundesfinanzdirektion West v HEKO Industrieerzeugnisse GmbH

Decided
2009-12-10
ECLI
ECLI:EU:C:2009:768
CELEX
62008CJ0260
Finality
Final, the decision cannot be appealed

The court's own keywords

Community Customs Code - Article 24 - Non-preferential origin of goods - Definition of ‘substantial processing or working’ - Criterion for a change of tariff heading - Steel cables manufactured in North Korea using stranded steel wire originating in China.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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