C‑2/13Directeur général des douanes et droits indirects and Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS

Domstolens egne nøkkelord

Common Customs Tariff — Tariff classification — Combined Nomenclature — Chapter 64 — Import of components required for the manufacture of sports footwear — Heading 6404 — Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — Heading 6406 — Parts of footwear — General Rule 2(a) for the Interpretation of the Combined Nomenclature — Incomplete or unfinished article having the ‘essential character of the complete or finished article’ — Article ‘presented unassembled or disassembled’ — Explanatory Note for the interpretation of the Harmonised System — Assembly operations and not ‘working operations for completion into the finished state’.

Tolker