| Non-preferential / substantial transformation (steel pipes) | **C-86/24 — CS STEEL a.s. v Generální ředitelství cel**. (EUR-Lex) ([EUR-Lex](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX%3A62024CJ0086 "62024CJ0086 - EN - EUR-Lex - EUR-Lex")) | 2 Oct 2025 | Annex 22-01’s primary rule excluding cold-reduction as a change of origin for certain hot-finished steel tubes is valid — later cold finishing did **not** create a new origin. | If a primary rule in the UCC/Delegated Reg. lists which operations change origin, those codified rules override ad-hoc arguments that later processing creates origin; check the exact Annex entry for the HS code. |
| Binding Origin Information (BOI) / administrative review | **C-297/23 P — Harley-Davidson Europe Ltd & Neovia Logistics v Commission** (EUR-Lex / CURIA) ([EUR-Lex](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A62023CJ0297 "62023CJ0297 - EN - EUR-Lex - European Union")) | 21 Nov 2024 | The Court reviewed Commission revocation of BOI decisions — clarified scope of ‘processing not economically justified’, administrative procedure and legitimate-expectation limits on revoking BOIs. | BOIs provide useful certainty but can be revoked; companies should document economics/processing rationale and be ready to contest revocations on procedural or substantive grounds. |
| Non‑preferential / substantial transformation (steel cables)
| C‑260/08 — Bundesfinanzdirektion West v HEKO Industrieerzeugnisse GmbH ([EUR‑Lex](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A62008CJ0260&utm_source "https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A62008CJ0260&utm_source"))
| 10 Dec 09
| The Court held that “substantial processing or working” for non‑preferential origin may arise even without a change in tariff heading, if the processing results in a product with its own specific properties and composition distinct from the input product, and that non‑binding list rules cannot alter Article 24’s meaning.
| For non‑preferential origin analysis, don’t rely solely on tariff‑heading changes or list rules: assess whether the processing results in qualitatively new product properties that reflect a genuine substantial transformation under UCC Article 60(2) (formerly CC Article 24).
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