swarb.co.uk - law index
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Customs and Excise - From: 1994 To: 1994
This page lists 4 cases, and was prepared on 02 April 2018.
ÂDevelop Dr Eisbein v Hautpzollamt Stuttgart-West C-35/93; [1994] EUECJ C-35/93; [1994] ECR I-2655
16 Jun 1994
ECJ
European, Customs and Excise
Europa Whilst the customs tariff does indeed in certain cases contain references to manufacturing processes of goods, the preference is, in the interests of legal certainty and ease of verification, to have recourse to criteria for classification based on the objective characteristics of products, as defined in the wording of the headings and the notes to the sections or chapters which can be ascertained on the occasion of customs clearance. Consequently, the manufacturing processes of a product are decisive only when the tariff heading expressly so provides.
Consequently, the second sentence of Rule 2(a) of the Rules for the Interpretation of the Nomenclature of the Common Customs Tariff in Part I, Section I, A of the Annex to Regulation No 950/68 on the Common Customs Tariff, as amended by Regulation No 1/72, which, without defining the assembly operation, provides that for tariff classification purposes, an article imported unassembled or disassembled must be regarded as a complete article, must be interpreted as meaning that an article is to be considered to be imported unassembled or disassembled where the component parts, that is the parts which may be identified as components intended to make up the finished product, are all presented for customs clearance at the same time and no account is to be taken in that regard of the assembly technique or the complexity of the assembly method.
It is not possible to rely as against that interpretation on an Explanatory Note to the Nomenclature of the Customs Cooperation Council because those notes do not have legally binding force and must be disregarded if their content is not in accordance with the actual provisions of the Customs Cooperation Council and the meaning of those provisions would be altered if that note were taken into account.
1 Citers
[ Bailii ]
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Neckermann Versand v Hauptzollamt Frankfurt am Main-Ost C-395/93; [1994] EUECJ C-395/93; [1994] ECR I-4027
9 Aug 1994
ECJ
European, Customs and Excise
Europa Heading 61.08 ("women's or girls' ... pyjamas, ..., knitted or crocheted") of the Combined Nomenclature of the Common Customs Tariff, as amended by Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and Regulation No 3174/88 amending Annex I to the latter regulation, must be interpreted as meaning that not only sets of two knitted garments which, according to their outward appearance, are intended to be worn exclusively in bed but also sets used mainly for that purpose must be considered to be pyjamas. However, the mere fact that it is possible to wear in bed a set of two knitted garments, according to the generally accepted practice in the Member State concerned at the time when the goods are there cleared through customs, is not sufficient to justify classification under that heading.
1 Citers
[ Bailii ]
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Federal Republic of Germany v Council of the European Union C-280/93; [1993] EUECJ C-280/93R
5 Oct 1994
ECJ
European, Customs and Excise
Europa Bananas - Common organization of the markets - Import regime. In the procedure for the adoption of a regulation by the Council, the fact that the proposal from the Commission, amended in accordance with a political agreement accepted by the competent member on behalf of the Commission at a Council session and approved by the college of Commissioners, is not in writing is of no consequence.
Article 149(3) of the Treaty states that as long as the Council has not acted, the Commission may alter its proposal at any time during the procedures mentioned in paragraphs 1 and 2, and it does not require those amended proposals necessarily to be in writing. Such amended proposals, forming part of the Community legislative process, which is characterized by a certain flexibility, necessary for achieving a convergence of views between the institutions, are fundamentally different from the acts which are adopted by the Commission and are of direct concern to individuals, so that strict compliance with the formalities prescribed for the adoption of acts of direct concern to individuals cannot be required for their adoption.
Although under Article 190 of the Treaty the proposal from the Commission must be referred to by the Council in acts which it can adopt only on a proposal from the Commission, that article does not require citation of any amendment which may subsequently have been made to that proposal. The position would be different only if the Commission had withdrawn its proposal and replaced it by a fresh proposal.
Consultation of the European Parliament, where that is provided for, means that a fresh consultation should take place whenever the text finally adopted, taken as a whole, differs in essence from the text on which the Parliament has already been consulted, except in cases where the amendments substantially correspond to the wishes of the Parliament itself.
In pursuing the objectives of the common agricultural policy, the Community institutions must secure the permanent harmonization made necessary by any conflicts between those objectives taken individually and, where necessary, allow any one of them temporary priority in order to satisfy the demands of the economic factors or conditions in view of which their decisions are made.
Thus the Community legislature, which in matters concerning the common agricultural policy has a broad discretion corresponding to the political responsibilities given to it by Articles 40 and 43 of the Treaty, could thus, without infringing Article 39 of the Treaty, establish a common organization of the market in bananas intended to safeguard the income of the agricultural community concerned by guaranteeing the existing level of Community production and providing for suitable machinery for increasing its productivity, to stabilize the market by safeguarding Community production and regulating imports, and, by that machinery supplemented by the mechanism for increasing the import quota if necessary, to assure the availability of supplies.
A breach of Article 39 cannot result from the fact that in certain Member States the establishment of the common organization may have had the effect of increasing prices. The substitution for national arrangements characterized by considerable price differences of a common organization inevitably results in an adjustment of prices throughout the Community; the objective of ensuring reasonable prices for consumers must be considered at the level of the common market as a whole; and priority may be given temporarily to other objectives by the Community legislature.
The fact that Regulation No 404/93 on the common organization of the market in bananas pursues objectives of agricultural policy as well as a development policy in favour of the ACP States does not mean that it cannot be based on Article 43 of the Treaty alone.
First, Article 43 of the Treaty is the appropriate legal basis for any legislation concerning the production and marketing of agricultural products listed in Annex II to the Treaty which contributes to the achievement of one or more of the objectives of the common agricultural policy set out in Article 39 of the Treaty, even where other objectives are pursued at the same time.
Secondly, the creation of a common organization of the market requires, alongside the regulation of Community production, the establishment of an import regime to stabilize the markets and ensure sales of Community production if, as in the case of bananas, the internal and external aspects of the common policy cannot be separated, it being understood that the institutions, when making use of their rule-making powers, cannot disregard the international obligations entered into by the Community under the Lomé Convention.
The first paragraph of Article 42 of the Treaty recognizes both the priority of the agricultural policy over the objectives of the Treaty in the field of competition and the power of the Council to decide to what extent the competition rules are to be applied in the agricultural sector.
1 Citers
[ Bailii ]
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Commissioners of Customs and Excise v Carrier Times, 07 December 1994
7 Dec 1994
QBD
Customs and Excise
Justices must accept C&E assumption that importation was for commercial gain.
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