Request for a preliminary ruling from the Curtea de Apel Bacău (Romania) lodged on 18 April 2018 — SC Onlineshop SRL v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală a Vămilor
(Case C-268/18)
Language of the case: Romanian
Referring court
Curtea de Apel Bacău
Parties to the main proceedings
Appellant: SC Onlineshop SRL
Respondents: Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală a Vămilor
Questions referred
Must the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, 1 as amended by Commission Implementing Regulation (EU) No 2016/1821 of 6 October 2016, 2 be interpreted as meaning that apparatus such as the GPS navigation system PNI S 506, at issue in the present dispute, is to be classified under tariff subheading 8526 91, subheading 8526 91 20, or heading 8528, subheading 8528 59 00, thereof?
Are the versions of the Combined Nomenclature, as amended, successively, by Commission Implementing Regulation (EU) No 698/2012 3 and Commission Implementing Regulation (EU) No 459/2014, 4 relevant for the purposes of determining the correct tariff classification of apparatus such as the navigation system at issue in the present dispute, in the sense that they may be applicable, by analogy, to products which are similar to the navigation system in question, and does the application by analogy of those provisions support the interpretation of the [Combined Nomenclature] provided by the customs authority?
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1 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).
2 Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2016 L 294, p. 1).
3 Commission Implementing Regulation (EU) No 698/2012 of 25 July 2012 concerning the classification of certain goods in the Combined Nomenclature (OJ 2012 L 203, p. 34).
4 Commission Implementing Regulation (EU) No 459/2014 of 29 April 2014 amending certain regulations on the classification of goods in the Combined Nomenclature (OJ 2014 L 133, p. 43).