On October 20, the Court of Justice of the European Union passed the judgement in response to the questions asked by the Department of Administrative Cases of the Senate in the applicant's dispute with the State Revenue Service (SRS). According to the decision of the SRS, the applicant has a customs duty debt.

In the present case, the applicant ‘Mikrotīkls’ SIA released goods (router aerials and parts thereof) into free circulation, declaring them under single heading of the combined nomenclature and TARIC code: telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network). The basic rate of import customs duty in the amount of 0 % was applied to the goods. The SRS calculated the basic customs duty debt, the basic value added tax debt, as well as fines and late payment fees for the specified goods.

Having examined the application for cancellation of the decision of the State Revenue Service, the Administrative Regional Court rejected the application and recognized the decision of the institution as correct.

The Senate, while examining the applicant's cassation complaint against the judgment of the Administrative Regional Court, had to decide the question whether antennas for routing devices should be classified as antennas for radiotelegraph or radiotelephone devices or antennas for other devices that can be classified under heading 8517 of the combined nomenclature.

Accordingly, the question regarded the Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 and by Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, about which the Senate had doubts, therefore the Senate suspended the proceedings in the case on 26 August 2021 and asked preliminary questions to the Court of Justice of the European Union.

As the judgement of the Court of Justice of the European Union enters into force, there will be basis for the renewal of cassation proceedings in the case.

Case SKA-12/2022; A420186016


Information prepared by Baiba Kataja, the Press Secretary of the Supreme Court

Tel.: +371 67020396; e-mail: baiba.kataja@at.gov.lv