Opinion of the Advocate General — ECLI:EU:C:2000:682
Date: 2000-12-12
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Portugal

Summary of the Judgment 
Free movement of goods — Trade with non-member countries — Inward processing 
relief arrangements — Article 11 of Regulation No 1999/85 — Scope — Conditions for 
the issue of an authorisation and conditions under which the arrangements are used — 
Power of the customs authorities unilaterally to alter the rate of yield fixed by the 
authorisation 
(Council Regulation No 1999/85, Art. 11) 
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SUMMARY — CASE C-187/99 
Article 11 of Council Regulation 
No 1999/85 on inward processing relief 
arrangements is to be interpreted as apply­
ing not only to the conditions or require­
ments for the issue of an authorisation 
under the inward processing relief arrange­
ments but also to the conditions imposed 
by the authorisation on its holder for the 
use or functioning of those arrangements. 
Consequently, the customs authority may 
unilaterally alter the rate of yield fixed by it 
at the time when the authorisation was 
issued where, while the arrangements are 
being used, the rate of yield proves to be 
higher than the rate fixed in the authorisa­
tion. Neither the abovementioned regula­
tion nor the principle of legal certainty 
precludes such unilateral alteration even if 
it is proved that the customs authority was 
supervising and controlling the activities of 
the holder of the authorisation before it 
was issued. 
(see paras 27, 36 and operative part 1-2) 
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