# C_2004262EN.01001902.xml

| 23.10.2004 | EN | Official Journal of the European Union | C 262/19 |
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23.10.2004

EN

Official Journal of the European Union

C 262/19

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Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 22 July 2004 in the case of Nowaco Germany GmbH against Hauptzollamt Hamburg-Jonas

(Case C-353/04)

(2004/C 262/33)

Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) (Germany) of 22 July 2004, received at the Court Registry on 16 August 2004, for a preliminary ruling in the case of Nowaco Germany GmbH against Hauptzollamt Hamburg-Jonas on the following questions:

| 1. | For the purposes of establishing whether a product in respect of which recovery of export duty is sought is of marketable quality, may reliance be placed on Commission Regulation (EEC) No 1538/91 of 5 June 1991 (1) introducing detailed rules for implementing Regulation (EEC) No 1906/90 on certain marketing standards for poultry? |
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1.

For the purposes of establishing whether a product in respect of which recovery of export duty is sought is of marketable quality, may reliance be placed on Commission Regulation (EEC) No 1538/91 of 5 June 1991 (1) introducing detailed rules for implementing Regulation (EEC) No 1906/90 on certain marketing standards for poultry?

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| 2. | In the event that the reply to Question 1 is yes,






  (a) | Does Article 70 of Council Regulation (EEC) No 2913/92 (2) of 12 October 1992 establishing the Community Customs Code apply where it is necessary to establish whether a product in respect of which recovery of export duty is sought is of marketable quality? |
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2.

In the event that the reply to Question 1 is yes,

(a)

Does Article 70 of Council Regulation (EEC) No 2913/92 (2) of 12 October 1992 establishing the Community Customs Code apply where it is necessary to establish whether a product in respect of which recovery of export duty is sought is of marketable quality?

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| (b) | Does the deeming provision as to condition in Article 70(1) of Council Regulation (EEC) No 2913/92 also apply if only one random sample of the product has been inspected but the pertinent Community provisions permit defects in the goods up to a certain quantitative limit and accordingly require and expressly prescribe inspection of a specific minimum number of samples to establish whether that limit has been observed? |
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(b)

Does the deeming provision as to condition in Article 70(1) of Council Regulation (EEC) No 2913/92 also apply if only one random sample of the product has been inspected but the pertinent Community provisions permit defects in the goods up to a certain quantitative limit and accordingly require and expressly prescribe inspection of a specific minimum number of samples to establish whether that limit has been observed?

| 3. | In the event that the replies to Questions 2(a) and (b) are also yes:
  What is the effect of the aforementioned deeming provision where several samples are taken from an export consignment that was declared as a single unit and upon examination of a part of those samples some were found to be of marketable quality but others were not? |
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3.

In the event that the replies to Questions 2(a) and (b) are also yes:

What is the effect of the aforementioned deeming provision where several samples are taken from an export consignment that was declared as a single unit and upon examination of a part of those samples some were found to be of marketable quality but others were not?

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(1)  OJ L 143, p. 11.

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(2)  OJ L 302, p. 1.

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