EU: CJEU referral on classification for customs purposes of acid-treated and industrial-use fish under combined nomenclature

Questions relating to preservation methods, spoilage indicators, and intended use

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November 10, 2025

The High Court of Western Denmark filed a preliminary ruling request (published August 11, 2025) with the Court of Justice of the European Union (CJEU) regarding the classification for customs purposes of acid-treated and industrial-use fish under the EU combined nomenclature.

The court seeks clarification on factors like preservation methods, spoilage indicators, and intended use.


For more information, contact a KPMG tax professional in Denmark:

Flemming Lind Johansen | flemming.lind.johansen@kpmg.com

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