Supreme Court dismissed extraordinary review, ruling Brussels Council letters lack binding force under Customs Convention.

The Supreme Court dismissed the extraordinary review of the Customs Office's duty assessment regarding flooring panels. The importer argued that a non-binding letter from the Brussels Customs Cooperation Council justified a specific tariff classification, while the Customs Office initially applied a different code. The court held that such correspondence lacks legal binding force under the Customs Cooperation Convention, requiring strict adherence to the official tariff notes.