Opinion of Advocate General Tesauro delivered on 26 February 1992

1 Original language: Italian

2 OJ 1985 L 156, p. 13. See also Commission Regulation (EEC) No 1712/85 of 21 June 1985 amending the German, Greek, English, French, Italian and Dutch versions of Regulation (EEC) No 1626/85, OJ 1985 L 163, p. 46.

3 At the material time, the CCT was laid down in Council-Regulation (EEC) No 3400/84 of 27 November 1984 unending Regulation (EEC) No 950/68 on the Common Customs Tariff (OJ 1984 L 320, p. 1).

4 The explanatory notes to the CCT nomenclature constitute an important tool for interpretation which enables the content of the various tariff headings and subheadings to be specified and clarified (see most recently the judgment of 30 January 1992 in Case 14/91 Sucrest [1992] ECR I-441, paragraph 10).

5 OJ 1984 L 152, p. 16.

6 Judgment in Case C-384/89 Tomatis and Fulchiron [1991] ECR I-127, paragraph 11 (summary publication); judgment in Case C-228/89 Farfalla Flemming [1990] ECR I-3387, paragraph 13.

7 Judgment in Case 222/85 Kleiderwerke HeL Lampe [1986] ECR 2449, paragraph 15; judgment in Case 90/85 Mikx v Minister van Economische Zaken [1986] ECR 1695, paragraph 15.