Hauptzollamt Bremen v J. E. Tyson Parketthandel GmbH hanse j.
2. April 2009ECLI:EU:C:2009:229
Zitierte HS-Codes
Gegenstand
Regulation (EC) No 2193/2003- Additional customs duties on imports of certain products originating in the United States of America - Temporal scope - Article 4(2) - Products exported after the entry into force of that regulation for which it can be demonstrated that they were already been on their way to the Community when those duties were first applied - Whether subject to duty.
Zusammenfassung und Tenor
On those grounds, the Court (Fifth Chamber) hereby rules: Article 4(2) of Council Regulation (EC) No 2193/2003 of 8 December 2003 establishing additional customs duties on imports of certain products originating in the United States of America must be interpreted in a manner consistent with its wording, namely that products for which it can be demonstrated that they are already on their way to the European Community on the date of entry into force of that regulation, and whose destination cannot be changed, are not to be subject to the additional duty.
Schlagwörter
Regulation (EC) No 2193/2003- Additional customs duties on imports of certain products originating in the United States of AmericaTemporal scopeArticle 4(2)Products exported after the entry into force of that regulation for which it can be demonstrated that they were already been on their way to the Community when those duties were first appliedWhether subject to duty.