ECJ 1. The concept ‘day of importation’, which is conclusive for the purposes of the application of the levy scheme must have the same meaning in all the member states, since otherwise there is a danger that different rates of levy would be applied to goods which are in the same situation economically at the same date and the introduction of which into the territory of the member states has comparable effects on the market in agricultural products. This meaning is to be inferred from the purpose of the levy system.
2. The levies are mainly intended to protect and stabilize the community market, in particular by preventing fluctuations in world market prices from having repercussions within the community.
This aim is best achieved if the levy is fixed on the basis of the date from which the imported goods exercise an influence on the internal market of the community, that is to say, the date on which they finally reach this market and enter into competition with domestic products. The rate of levy applicable must therefore be that in force on the date on which the goods are irrevocably put into free circulation.
3. As regards goods which are stored in deferred levy warehouses (abschoepfungsaufschublager) article 15 of regulation no 120/67 of the council of the european communities must be interpreted as meaning that the day of importation or of the effecting of the importation is the day on which the goods are removed from the warehouse, which implies that they are irrevocably put into free circulation. It is for the legislation of the individual member states to stipulate in detail what factual circumstances or what customs formalities fulfil these conditions.
4. Where goods in respect of which a levy fixed in advance are not removed from store until after the expiry of the period of validity of the import licence, the rate of levy applicable on the date of removal from store must be applied.
Citations:
R-35/71, [1971] EUECJ R-35/71
Links:
Jurisdiction:
European
Agriculture
Updated: 09 February 2022; Ref: scu.214155