ECJ Common customs tariff – scheme of generalized preferences in favour of developing countries – cut mushrooms coming under sub-heading 07.04 B – exclusion (regulations nos 3055/74 and 3011/75 of the council, annex A)
Tariff heading 07.04 ‘ex b. Other’ set out in annex a to regulations (eec) no 3055/74 and (eec) no 3011/75 of the council establishing in respect of certain products falling within chapters 1 to 24 of the common customs tariff a scheme of generalized preferences in favour of developing countries for the years 1975 and 1976 must be interpreted as meaning that the reduced rate does not apply to cut or sliced mushrooms even if all the parts are present.
Citations:
R-824/79, [1980] EUECJ R-824/79
Links:
Jurisdiction:
European
Customs and Excise
Updated: 01 October 2022; Ref: scu.214949