---
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url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62025TJ0069_SUM
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canonical_url: https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62025TJ0069_SUM
source: eu-eurlex
category: government/eu
category_raw: case-law
country: eu
region: eu
tags: []
lang: en
published_at: '2026-07-25T16:28:20Z'
fetched_at: '2026-07-25T17:44:37.744373Z'
updated_at: '2026-07-25T18:15:26Z'
status: published
content_hash: 99acd7165312398c289672e9ee57ddf380bae0abe300353fe93308f79bcbdfe2
content_changed_at: null
license_note: full
license_basis: cc-by-4.0-decision-2011-833-eu
body_available: false
attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62025TJ0069_SUM),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
  changes were made.'
license_rule: source:eu-eurlex
summary: 欧州連合規制（EEC）第2658/87号に基づく統一税関分類表（CN）の解釈に関する判決。ドイツ企業A GmbHが税関Cに対し、カプセルに合金粉と液体水銀を含む製品の税関分類について争った。判決は「セットとして出荷された商品」の概念を巡り、税関分類の基準を明確化した。
summary_source: llm
summary_en: 欧州連合規制（EEC）第2658/87号に基づく統一税関分類表（CN）の解釈に関する判決。ドイツ企業A GmbHが税関Cに対し、カプセルに合金粉と液体水銀を含む製品の税関分類について争った。判決は「セットとして出荷された商品」の概念を巡り、税関分類の基準を明確化した。
provenance:
  doc_id: 62025TJ0069_SUM
  doc_id_scheme: celex
  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 2 - All case-law of the Court of Justice of the European Union
entities:
- name: THE IDOLM@STER 20th Anniversary MORE REALITY LIVE
  type: event
- name: biz_general
  type: TopicSub
- name: Supreme_Court
  type: location
key_facts: []
related: []
related_auto:
- name: domestic_politics
  type: TopicSub
  weight: 5.0
- name: sci_environment
  type: TopicSub
  weight: 5.0
- name: 7月24日から26日のライブイベント
  type: event
  weight: 2.0
- name: KAMISABI展示
  type: content
  weight: 1.0
- name: 複合展示会
  type: method
  weight: 1.0
title: Judgment of the General Court (Fifth Chamber, Extended Composition) of 25 February
  2026.#A GmbH v Hauptzollamt C.#Request for a preliminary ruling from the Bundesfinanzhof.#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.#Case T-69/25.
---

# Judgment of the General Court (Fifth Chamber, Extended Composition) of 25 February 2026.#A GmbH v Hauptzollamt C.#Request for a preliminary ruling from the Bundesfinanzhof.#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.#Case T-69/25.

## TL;DR
欧州連合規制（EEC）第2658/87号に基づく統一税関分類表（CN）の解釈に関する判決。ドイツ企業A GmbHが税関Cに対し、カプセルに合金粉と液体水銀を含む製品の税関分類について争った。判決は「セットとして出荷された商品」の概念を巡り、税関分類の基準を明確化した。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Judgment of the General Court (Fifth Chamber, Extended Composition) of 25 February 2026.#A GmbH v Hauptzollamt C.#Request for a preliminary ruling from the Bundesfinanzhof.#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.#Case T-69/25.](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62025TJ0069_SUM) — published 2026-07-25T16:28:20Z