Request for a preliminary ruling from the Krajský soud v Ostravě - pobočka v Olomouci (Czech Republic) lodged on 2 February 2024 - CS STEEL a.s. v Generální ředitelství cel

(Case C-86/24, CS STEEL)

Language of the case: Czech

Referring court

Krajský soud v Ostravě – pobočka v Olomouci

Parties to the main proceedings

Applicant: CS STEEL a.s.

Defendant: Generální ředitelství cel

Question referred

Is the primary rule for determining origin set out in subheading 7304 41 of the Harmonised Commodity Description and Coding System, as laid down in Annex 22-01 to Delegated Regulation 2015/2446 ¹ , valid, to the extent that it rules out that cold processing (by cold reduction) is sufficient to change the origin of hot-finished tubes under subheading 7304 11 complying with ASTM A312?

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¹ Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ 2015 L 343, p. 1).