# C_2007042EN.01001201.xml

| 24.2.2007 | EN | Official Journal of the European Union | C 42/12 |
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24.2.2007

EN

Official Journal of the European Union

C 42/12

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Reference for a preliminary ruling from the Commissione tributaria regionale di Genova (Italy) lodged on 12 June 2006 — Agenzia Dogane Circoscrizione Doganale di Genova v Euricom SpA

(Case C-505/06)

(2007/C 42/20)

Language of the case: Italian

Referring court

Commissione tributaria regionale di Genova

Parties to the main proceedings

Applicant: Agenzia Dogane Circoscrizione Doganale di Genova

Applicant:

Defendant: Euricom SpA

Defendant:

Questions referred

| 1. | On a proper construction of Article 216 of the Community Customs Code, does that provision apply exclusively to products obtained under the inward processing procedure which incorporate non-Community goods, or does it form the basis for a customs debt quite separate from other such debts, justified by the need to avoid granting double relief from customs duty? |
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1.

On a proper construction of Article 216 of the Community Customs Code, does that provision apply exclusively to products obtained under the inward processing procedure which incorporate non-Community goods, or does it form the basis for a customs debt quite separate from other such debts, justified by the need to avoid granting double relief from customs duty?

| 2. | In the context of an operation under the inward processing arrangements, carried out in accordance with the prior export equivalence procedure (EX-IM), do Articles 115(1) and 115(3) of the Community Customs Code, together with the related implementing rules laid down in Regulation (EEC) No 2913/92 (1), govern in any case the question whether the products imported to make up for the products previously exported as originating in Italy are to be regarded for customs purposes as Community goods, and the question whether they benefit accordingly from an exemption from import duties, or do those provisions not apply in cases where that operation — in respect of the products at issue, as described in the preamble — concerns prior exports to countries with which the European Community has entered into related Agreements? |
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2.

In the context of an operation under the inward processing arrangements, carried out in accordance with the prior export equivalence procedure (EX-IM), do Articles 115(1) and 115(3) of the Community Customs Code, together with the related implementing rules laid down in Regulation (EEC) No 2913/92 (1), govern in any case the question whether the products imported to make up for the products previously exported as originating in Italy are to be regarded for customs purposes as Community goods, and the question whether they benefit accordingly from an exemption from import duties, or do those provisions not apply in cases where that operation — in respect of the products at issue, as described in the preamble — concerns prior exports to countries with which the European Community has entered into related Agreements?

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| 3. | In the present case, does the fact that Article [115](3), referred to above, provides that the imported replacement goods are to acquire the customs status of the prior-exported Community goods have any effect on the operation in practice, in particular, on the Community origins of the prior-exported Italian rice? If so, what is the relationship between the customs regime of inward processing arrangements and the rules of origin laid down in the Community Customs Code and the Agreements with the CEECs? |
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3.

In the present case, does the fact that Article [115](3), referred to above, provides that the imported replacement goods are to acquire the customs status of the prior-exported Community goods have any effect on the operation in practice, in particular, on the Community origins of the prior-exported Italian rice? If so, what is the relationship between the customs regime of inward processing arrangements and the rules of origin laid down in the Community Customs Code and the Agreements with the CEECs?

| 4. | In so far as Article 15(2) of the Agreements between the European Community and the CEECs establishes that the prohibition on refunds of customs duties relating to non-Community raw materials used in the manufacture of products exported with a EUR 1 certificate of origin (issued by a Community customs authority) does not apply if those products are instead retained for home use, must that provision be interpreted in such a way as to render Article 216 of the Community Customs Code redundant? |
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4.

In so far as Article 15(2) of the Agreements between the European Community and the CEECs establishes that the prohibition on refunds of customs duties relating to non-Community raw materials used in the manufacture of products exported with a EUR 1 certificate of origin (issued by a Community customs authority) does not apply if those products are instead retained for home use, must that provision be interpreted in such a way as to render Article 216 of the Community Customs Code redundant?

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(1)  OJ 1992 L 302, p. 1.

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