- Tariff classification involves customs and food law considerations.
- Case C-406/25 involves Danish court and CJEU regarding fish classification.
- Issue: Classify fish under Chapter 3 (fit for human consumption) or Chapter 5 (unfit).
- FF Skagen A/S imported fish for animal feed, classified under Chapter 5.
- Use of preservatives like acetic acid deemed fish unfit for human consumption.
- Force Technology found some consignments fit, but assessment was not accredited.
- In 2018, Danish customs classified fish under Chapter 3 if spoilage indicators were low.
- Landsskatteret ruled in 2020 for Chapter 5 classification due to acid use.
- Ministry of Taxation appealed, questioning if food law affects customs classification.
- Customs classification governed by Regulation (EEC) No 2658/87 and CN.
Source: ploum.nl
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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