Opinion of the Advocate General — ECLI:EU:C:2006:78
Date: 2006-02-02
Language of the case: Dutch
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Provisions governing the Institutions;Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment 1. Free movement of goods – Trade with non-member countries – Procedure for processing under customs control (Council Regulation No 2913/92, Art. 133(e)) 2. Preliminary rulings – Jurisdiction of the Court – Acts adopted by the institutions (Art. 234 EC; Council Regulation No 2913/92, Art. 133(e)) 3. Free movement of goods – Trade with non-member countries – Procedure for processing under customs control (Council Regulation No 2913/92, Art. 133(e)) 4. Free movement of goods – Trade with non-member countries – Procedure for processing under customs control (Council Regulation No 2913/92, Art. 133(e); Commission Regulation No 2454/93, Art. 502(3)) 1. The conclusions issued by the Customs Code Committee in the context of an application for authorisation for processing under customs control under Article 133(e) of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 2700/2000, is not binding on national customs authorities when they are determining such an application. (see para. 33, operative part 4) 2. The conclusions issued by the Customs Code Committee in the assessment of an application for processing under customs control under Article 133(e) of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 2700/2000, cannot be examined within the framework of Article 234 EC. (see para. 41, operative part 3) 3. Article 133(e) of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 2700/2000, which lays down the economic conditions which must be fulfilled in order to grant authorisation for processing under customs control, refers to ‘the essential interests of Community producers of similar goods’. In that connection, in the assessment of an application for authorisation for processing under customs control under that provision, account must be taken not only of the market for the finished products but also the economic situation of the market for raw materials used to produce those products. (see paras 47, 52, operative part 1) 4. The criteria to be taken into consideration when assessing ‘processing activities to be created or maintained’ within the meaning of Article 133(e) of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 2700/2000, and Article 502(3) of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 may include the criterion relating to the creation of a minimum number of jobs on account of the processing activities envisaged, but is not limited to that criterion. Those criteria depend on the nature of the processing activity concerned, and the national customs authority responsible for examining the economic conditions under those provisions must make an overall assessment of all the relevant factors, including those concerning the number of jobs created, the value of the investment made and the permanence of the activity envisaged. (see para. 59, operative part 2)