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ECJ Customs Case C‑104/23 A GmbH & Co. KG- Classification of Goods: Scope of ‘Building’ Excludes Calf Hutches – Judgment

  • Judgment of the Court (Tenth Chamber) on 13 June 2024
  • Request for a preliminary ruling on the classification of goods under the Common Customs Tariff
  • Case involves classification of calf hutches under subheading 9406 00 80
  • Product made of plastic known as a ‘calf hutch’ not considered a prefabricated building under heading 9406 00
  • Concept of ‘prefabricated building’ does not include a product that does not form a fully enclosed space and cannot be entered by a person of average height upright

Source: curia.europa.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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