Supreme Court quays customs ruling for ignoring normative notes in tariff schedule defining duty rates.

The Supreme Court quashed the Naczelnego Sądu Administracyjnego's decision regarding customs duties on imported bus engines. The importer argued for a zero-rate classification based on industrial assembly, while the customs authority rejected this due to missing licensing requirements. The court ruled that explanatory notes in the tariff schedule possess normative force and must be applied, leading to the reversal of the lower court's failure to consider them.