Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Rensen Shipbuilding BV
(Case C-192/19) 1
(Reference for a preliminary ruling — Common Customs Tariff — Combined Nomenclature — Tariff classification — Heading 8901 — Ship hulls — Maritime navigation — Vessels, designed as seagoing — Meaning)
Language of the case: Dutch
Referring court
Gerechtshof Amsterdam
Parties to the main proceedings
Applicant: Rensen Shipbuilding BV
Defendant: Inspecteur van de Belastingdienst/Douane district Rotterdam
Operative part of the judgment
Additional note 1 to Chapter 89 of 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 version resulting from Commission Regulation (EC) No 1031/2008 of 19 September 2008, must be interpreted as meaning that vessels which, because of the properties inherent in their construction, are able to sail only about 21 nautical miles off the coast in the event of bad weather do not come within the concept of ‘vessels, designed as seagoing’ in that Additional note.
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1 OJ C 164, 13.5.2019.