General Court ruling (Case T-69/25, A GmbH) regarding the tariff classification of a capsule system for silver amalgam used in dental fillings
Customs - (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Interpretation – Concept of "goods put up in sets" consisting of two or more separate constituents – Note 3 to Section VI of Annex I to Regulation (EEC) No 2658/87)
The General Court rules that:
The concept of "set" within the meaning of Note 3 to Section VI of Annex I to Council Regulation (EEC) No 2658/87, as amended by Commission Implementing Regulation (EU) No 1101/2014, must be interpreted as applying to systems of capsules in which two components, namely alloy powder and liquid mercury, for mixing in order to obtain silver amalgam dental fillings, are contained in separate chambers which cannot be separated without destroying the capsule containing them.