Customs case law of the European court of justice 2014/2015

TABLE OF CONTENTS
0 General Introduction / 1
0.1 Structure of this overview / 1
0.2 Structure per case / 2
0.3 Abbreviations used / 3
0.4 Statistical facts / 4
Part I – Classification, valuation & origin / 7
1 Tariff classification / 9
1.1 Humeau Beaupréau / 9
1.2 Hewlett-Packard (2) / 11
1.3 Rohm & Haas / 14
1.4 Unomedical / 16
1.5 Kip Europe / 19
1.6 JVC France / 23
1.7 Olicom / 25
1.8 Turbon International / 28
1.9 Hewlett Packard / 30
1.10 Peacock / 32
1.11 Quelle Schickedanz / 34
1.12 Rank Xerox / 36
1.13 Develop Dr. Eisbein / 38
2 Binding Tariff Information / 43
2.1 Sony Supply Chain Solutions / 43
2.2 British Sky Broadcasting Group / 46
2.3 Schenker / 50
2.4 Intermodal Transports / 52
2.5 Timmermans Transport / 55
2.6 Lopex Export / 57
IX
3 Legal force of decisions of the World Trade Organization / 61
3.1 X / 61
3.2 FIAMM / 64
3.3 Léon Van Parys / 67
3.4 Biret International / 70
3.5 Dior / 73
4 Non-preferential origin / 77
4.1 Hoesch / 77
4.2 HEKO / 80
4.3 Asda Stores / 83
4.4 Euro Tex / 89
4.5 Thomson / 91
4.6 Brother / 94
5 Preferential origin / 97
5.1 Sandler / 97
6 Customs value / 103
6.1 Christodoulou / 103
6.2 Gaston Schul / 107
6.3 Mitsui & Co / 110
6.4 Dollond & Aitchison / 113
6.5 Compaq / 115
6.6 Gaston Schul Douane-expediteur / 117
6.7 Kyocera / 119
6.8 Capespan International / 122
6.9 Overland Footwear / 125
6.10 Sommer / 127
6.11 Unifert / 131
Part II – Customs procedures / 135
7 End use / 137
7.1 Trespa International / 137
7.2 Balguerie / 141
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8 Community Transport / 143
8.1 Jan de Lely / 143
8.2 Commission / Italy / 146
8.3 BGL / 149
8.4 Polo/Lauren / 154
8.5 Amelynck / 156
9 Inward Processing Relief / 159
9.1 Pometon / 159
9.2 Agrover / 162
9.3 ASM Lithography / 166
9.4 Eru Portuguesa (2) / 169
9.5 Eru Portuguesa / 171
9.6 Eridania Beghin-Say / 173
10 Processing under Customs Control / 177
10.1 Friesland Coberco / 177
11 Temporary Importation / 181
11.1 Gábor Fekete / 181
11.2 Laki / 183
11.3 Commission / Greece / 186
11.4 Siig / 189
11.5 Louloudakis / 191
11.6 Klattner / 195
12 Outward Processing Relief / 199
12.1 GEFCO / 199
12.2 Wacker Werke / 202
13 Returned goods / 205
13.1 Rebmann / 205
Part III – Taxable event / 209
14 Regular importation / 211
14.1 de Andrade / 211
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15 Unlawful introduction / 217
15.1 Dansk Transport og Logistik / 217
15.2 Elshani / 222
15.3 Papismedov / 226
16 Removal of goods from customs supervision / 231
16.1 Harry Winston / 231
16.2 Codirex / 233
16.3 Terex Equipment / 236
16.4 United Antwerp Maritime Agencies / 239
16.5 Honeywell Aerospace / 242
16.6 Hamann International / 245
16.7 British American Tobacco / 247
16.8 Liberexim / 252
16.9 Wandel / 255
16.10 Met-Trans & Sagpol / 259
16.11 De Haan / 262
17 Non-fulfilment of obligations arising from a customs suspension
arrangement / 267
17.1 X / 267
17.2 Döhler Neuenkirchen / 271
17.3 Eurogate Distribution / 273
17.4 DSV Road / 276
17.5 Söhl & Söhlke / 278
18 Debtor / 287
18.1 Jestel / 287
18.2 Berel / 290
18.3 Spedition Ulustrans / 292
18.4 Viluckas & Jonusas / 296
19 Entry into accounts & Communication to debtor / 299
19.1 KGH Belgium / 299
19.2 Direct Parcel Distribution Belgium / 302
19.3 Distillerie Smeets Hasselt / 307
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Part IV – Reliefs, repayments & remissions / 311
20 Import duty reliefs / 313
20.1 Treimanis / 313
20.2 Lietuvos geležinkeliai / 315
20.3 Marishipping and Transport / 318
20.4 Har Vaessen Douane Service / 320
20.5 Commission / Italy / 322
20.6 Lyckeskog / 325
20.7 Heinonen / 327
20.8 Schoonbroodt / 330
21 Repayment of customs duties not legally owed / 333
21.1 CIVAD / 333
21.2 Road Air Logistics Customs / 336
21.3 Transport Maatschappij Traffic / 339
21.4 Bacardi / 341
22 Remission or repayment of customs duties / 345
22.1 Portugal / Transnáutica / 345
22.2 Heuschen & Schrouff (2) / 347
22.3 Common Market Fertilizers / 349
22.4 Commission / Netherlands / 352
22.5 Trans-Ex-Import / 353
22.6 Covita / 356
Part V – Post-clearance procedures & Principles of Community Law / 361
23 Post-clearance recovery / 363
23.1 ASTIC / 363
23.2 Agra / 367
23.3 Snauwaert and Deschaumes / 369
23.4 Militzer & Münch / 371
23.5 ZF Zefeser / 376
23.6 Gerlach / 379
23.7 Ilumitrónica / 381
23.8 SPKR / 385
23.9 Molenbergnatie / 388
23.10 Sfakianakis / 392
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23.11 Lensing & Brockhausen / 396
23.12 Conserchimica / 399
24 Legitimate expectations & Good faith / 401
24.1 Agroferm / 401
24.2 Lagura Vermögensverwaltung / 404
24.3 Afasia Knits Deutschland / 406
24.4 Agrar-Invest-Tatschl / 409
24.5 Heuschen & Schrouff / 411
24.6 Conseil général de la Vienne / 414
24.7 Beemsterboer / 417
24.8 Biegi & Commonfood / 420
24.9 William Hinton & Sons / 423
25 Principles of Community Law / 429
25.1 Aurubis Balgaria / 429
25.2 Chabo / 432
25.3 Sopropé / 434
25.4 Kretzinger / 437
25.5 Gasparini / 441
25.6 Van Esbroeck / 445
25.7 Koninklijke Coöperatie Cosun / 447
25.8 Kofisa Italia / 450
Part VI – Miscellaneous / 453
26 Value added tax & Customs / 455
26.1 BDV Hungary Trading / 455
26.2 Profitube / 458
26.3 Netto Supermarkt / 462
26.4 British American Tobacco International / 464
26.5 Cimber Air / 467
26.6 Salumets / 469
26.7 Einberger / 471
27 Other / 473
27.1 DP grup / 473
27.2 Overland Footwear (2) / 476
27.3 Hannl + Hofstetter / 479
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27.4 Derudder / 481
27.5 Siples / 483
27.6 Giloy / 485
Registers / 489
Chronological register / 491
Case number register / 497
Case name register / 503
List of non-inclusive classification case law / 509
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