Markus and Walsh v Hauptzollamt Hamburg-Jonas: ECJ 15 Oct 1969

Europa Agriculture – processed products not covered by the treaty – trade arrangements – sugar confectionery and food preparations containing cocoa – customs duty bound under GATT – may include the additional duty which the community has reserved the right to charge (regulation no 160/66/eec of the council, article 16). By ‘ customs duty…Bound under GATT ‘ and in respect of tariff headings nos 17.04-c and 18.06-b appearing in schedule xl of annex b to the protocol to the general agreement on customs tariffs and trade embodying the results of the 1960-61 tariff conference, the first paragraph of article 16 of regulation no 160/66/eec of the council includes not only the 27% duty provided for by the aforementioned provisions of that protocol, but also the ‘ additional duty on sugar ‘ mentioned in footnote (a) to the said headings.

Citations:

C-14/69

Jurisdiction:

European

European, Customs and Excise

Updated: 28 April 2022; Ref: scu.131997