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Birkenbeul v Hauptzollamt Koblenz: ECJ 28 Mar 1996

Judgment – Regulation No 3019/86 imposing a provisional anti-dumping duty on imports of standardized multi-phase electric motors and Regulation No 864/87 imposing a definitive anti-dumping duty on the same imports must be interpreted as applying only to imports of standardized multi-phase electric motors which are complete or finished.
That interpretation is supported, inter alia, by the fact that the Community authorities decided, in the interests of transparency and efficiency and in order to induce exporters to raise their prices, to impose a duty, in the form of a variable duty equal to the difference between a minimum price and the price to the first independent buyer, which, unlike an ad valorem duty, cannot be satisfactorily applied to incomplete motors or motor parts. It is not possible either to calculate the duty payable on an incomplete motor by reference to the difference between its price and the minimum price fixed for a complete motor, since the result would be to impose a higher duty on the incomplete motor than on the complete, or to make a specific calculation of the duty on the incomplete motor, since the regulation does not set any minimum prices for incomplete motors.

Citations:

C-99/94, [1996] EUECJ C-99/94

Links:

Bailii

European

Updated: 03 June 2022; Ref: scu.161326

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