An importer of CB radios to France complained that he had had to pay taxes on the imports. A customs tax is one faced by imported goods but not by goods locally produced. There being no comparable local goods, it must remain a question for the national court. It was wrong to make an artificial comparison between local taxes and customs duties.
Citations:
Gazette 11-Aug-1999
European
Updated: 19 May 2022; Ref: scu.79700