ECJ A tax imposed on the importation of products from third countries does not constitute a charge having an effect equivalent to a customs duty within the meaning of article 12(2) of Regulation no 13/64 on the progressive establishment of a common organization of the markets in milk and milk products when it is imposed as a charge under the national system of turnover tax.
Citations:
R-7/67, [1968] EUECJ R-7/67
Links:
Statutes:
European, Agriculture, Customs and Excise
Updated: 21 June 2022; Ref: scu.214071