Importing car parts for assembly in Poland triggers customs duty rates applicable to complete vehicles.

The Supreme Court allowed the extraordinary revision, overturning the lower court's decision that imported car parts were merely incomplete goods. The court found that the National Court of Administration incorrectly interpreted the General Rules for the Interpretation of Combined Nomenclature, which require sufficient parts to reconstruct a complete vehicle to qualify as such. Consequently, the plaintiffs were ordered to pay customs duties applicable to complete cars rather than lower rates for parts.