ECJ Common customs tariff – tariff headings – ‘sails’ within the meaning of heading 62.04 – sails for sailboards imported separately from the boards – included
The words ‘sails’ in tariff heading 62.04 of the common customs tariff must be interpreted as including sails made of synthetic textile fibres and specifically intended for sailboards when they are imported separately from their supporting structure.
Citations:
R-32/84, [1985] EUECJ R-32/84
Links:
Jurisdiction:
European
Citing:
See Also – Van Gend and Loos v Commission ECJ 13-Nov-1984
ECJ 1. Recognition of a case of force majeure presupposes that the external cause relied upon has irresistible and inevitable consequences to the point of making it objectively impossible for the persons . .
See Also – Van Gend En Loos v Administratie Der Belastingen ECJ 5-Feb-1963
LMA The Dutch customs authorities had introduced an import charge in breach of Art.12 [Art.25] EC. This Article prohibits MS from introducing between themselves any new customs duties on imports or exports or any . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 21 June 2022; Ref: scu.215307