Financial Court Hamburg, judgement of 16 November 2015 – 4 K 53/12.
The application of the General Rule of the Interpretation of the Combined Nomenclature 2(a) requires all parts being provided for customs clearance simultaneously.
General Rules for the Interpretation of the Combined Nomenclature 2(a)
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.