Opinion of Advocate General Gulmann delivered on 15 September 1992

1 Original language: Danish.

2 The questions concern the Common Customs Tariff as published as the Annex to Commission Regulation N° 2886/89 of 2 August 1989 amending Annex I to Council Regulation (EEC) N° 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 282, p. 1).

3 The Explanatory Notes, accordine to the case-law of the Court, constitute an important factor for interpretation enabling the scope of the various tariff headings or subheadings to be defined or clarified. Reference is made to the judgments in Case 183/73 Girant v Oberfinanzdirektion [197-1] ECR 477 and in Case 54/79 Hako-Schuh v Hauptzollamt Frankfurt am Mam-Ost [1980] ECR 311.

4 Judgment in Case 40/88 Weber v Milchwerke Paderborn-Rimbeck [1989] ECR 1395 and the judgments referred to in Advocate General Tesauro's Opinion of 19 April 1989 (point 3, at p. 1403).

5 OJ, English Special Edition 1965-1966, p. 20.

6 [1983] ECR 3883.

7 [1981] ECR 895.