29.9.2012
EN
Official Journal of the European Union
C 295/14
Judgment of the Court (Eighth Chamber) of 19 July 2012 (reference for a preliminary ruling from the Cour d’appel de Lyon, France) — Receveur principal des douanes de Roissy Sud, Receveur principal de la recette des douanes de Lyon Aéroport, Direction régionale des douanes et droits indirects de Lyon, Administration des douanes et droits indirects v Société Rohm & Haas Electronic Materials CMP Europe GmbH, Rohm & Haas Europe s.à.r.l., Société Rohm & Haas Europe Trading APS-UK Branch
(Case C-336/11) (1)
(Common Customs Tariff - Tariff classification - Combined Nomenclature - Polishing pads intended exclusively for semiconductor wafer-polishing machines - Tariff headings 3919 and 8466 (or 8486) - Definition of ‘parts’ or ‘accessories’)
2012/C 295/23
Language of the case: French
Referring court
Cour d’appel de Lyon
Parties to the main proceedings
Applicants: Receveur principal des douanes de Roissy Sud, Receveur principal de la recette des douanes de Lyon Aéroport, Direction régionale des douanes et droits indirects de Lyon, Administration des douanes et droits indirects
Defendants: Société Rohm & Haas Electronic Materials CMP Europe GmbH, Rohm & Haas Europe s.à.r.l., Société Rohm & Haas Europe Trading APS-UK Branch
Re:
Reference for a preliminary ruling — Cour d’appel de Lyon — Interpretation of 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 Regulation (EC) No 1549/2006 of 17 October 2006 (OJ 2006 L 301, p. 1) and Commission Regulation (EC) No 1214/2007 of 20 September 2007 (OJ 2007 L 286, p. 1) — Polishing pads intended exclusively for semiconductor wafer-polishing machines — Tariff headings 3919 and 8466 — Definition of ‘parts’ or ‘interchangeable tools’ — Exemption — Reimbursement of customs duties
Operative part of the judgment
The Combined Nomenclature 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, in the successive versions of the following regulations, amending Annex I to Regulation No 2658/87: Commission Regulations (EC) No 1789/2003 of 11 September 2003; No 1810/2004 of 7 September 2004; No 1719/2005 of 27 October 2005; and No 1549/2006 of 17 October 2006, must be interpreted as meaning that polishing pads intended for a polishing machine for working semiconductor materials — as such coming under tariff heading 8464 (or heading 8486 from 1 January 2007) — imported separately from the machine, in the form of discs perforated in the centre, made up of a hard polyurethane layer, a layer of polyurethane foam, an adhesive layer and a protective plastic film, which do not contain any metal part or any abrasive substance and are used to polish ‘wafers’, in combination with an abrasive liquid, and must be replaced at a frequency determined by their level of wear, come under subheading 3919 90 10, as self-adhesive flat shapes, other than squares or rectangles, made of plastic.
(1) OJ C 269, 10.9.2011.
Full & Egal Universal Law Academy