62006CO0505_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Commissione tributaria regionale di Genova – Interpretation of Article 114, Article 115(1) and (3) and Article 216 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) – Rice exported under inward processing arrangements to a third country with which there is an agreement for preferential customs treatment.
Operative part
Operative part
Article 216 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, is applicable to the inward processing operations referred to in Article 115(1)(b) of that regulation in which compensating products have been exported from the Community before importation of the import goods.