61982CJ0047_EN
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Parties
IN CASE 47/82
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE TARIEFCOMMISSIE ( ADMINISTRATIVE COURT OF LAST INSTANCE IN REVENUE MATTERS ), AMSTERDAM, NETHERLANDS, FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
GEBROEDERS VISMANS BV, ROTTERDAM,
AND
INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN, ROTTERDAM,
Subject of the case
ON THE INTERPRETATION OF ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 OF 10 DECEMBER 1979 ESTABLISHING IN RESPECT OF CERTAIN PRODUCTS FALLING WITHIN CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF A SCHEME OF GENERALIZED PREFERENCES IN FAVOUR OF DEVELOPING COUNTRIES ( OFFICIAL JOURNAL 1979, L 328, P . 83 ), WITH REGARD TO TARIFF SUBHEADING 07.05 B I,
Grounds
1 BY AN ORDER OF 5 FEBRUARY 1982, LODGED AT THE COURT ON 8 FEBRUARY 1982, THE TARIEFCOMMISSIE, AMSTERDAM, REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY, A QUESTION REGARDING THE INTERPRETATION OF SUBHEADING 07.05 B I CONTAINED IN ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 OF 10 DECEMBER 1979 ESTABLISHING IN RESPECT OF CERTAIN PRODUCTS FALLING WITHIN CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF A SCHEME OF GENERALIZED PREFERENCES IN FAVOUR OF DEVELOPING COUNTRIES ( OFFICIAL JOURNAL 1979, L 328, P . 83 ).
2 THE SUBHEADING IS WORDED AS FOLLOWS :
' ' PEAS ( INCLUDING CHICK PEAS ) AND BEANS ( OF THE SPECIES PHASEOLUS ):
BEANS OF THE GENUS ' PHASEOLUS MUNGO '
FREE
CHICK PEAS OF THE GENUS ' CICER ARIETINUM '
FREE
OTHER 3% ' '
3 ON 26 FEBRUARY 1980, THE APPELLANT IN THE MAIN ACTION, THE UNDERTAKING GEBROEDERS VISMANS, IMPORTED INTO THE NETHERLANDS CERTAIN PRODUCE FROM THAILAND DESCRIBED ON THE IMPORT DECLARATION AS ' ' GREEN MUNGBEANS INTENDED FOR HUMAN CONSUMPTION ' ' . ON THE INVOICE, THE PRODUCE IN QUESTION WAS DESCRIBED AS ' ' THAI GREEN MUNGBEANS, NEW CROP, BIG POLISHED ' ' .
4 THE COLLECTOR OF CUSTOMS AND EXCISE DUTIES IN ROTTERDAM, THE POINT OF ENTRY, CLASSIFIED THE GOODS UNDER TARIFF SUBHEADING 07.05 B I ' ' OTHER ' ', WHICH ENTAILED IMPORT DUTY 3% .
5 ACCORDING TO THE ORDER, THE DISPUTE BROUGHT BEFORE THE TARIEFCOMMISSIE TO WHICH THE UNDERTAKING APPEALED AGAINST THE DISMISSAL OF ITS OBJECTION BY THE INSPECTOR OF CUSTOMS AND EXCISE, IS CONCERNED WITH THE DESIGNATION OF THE SPECIES ' ' PHASEOLUS MUNGO ' ' . IN THE IMPORTING UNDERTAKING ' S VIEW, THE SPECIES INCLUDES THE BEANS IN QUESTION, WHICH ARE USUALLY DESCRIBED AS ' ' MUNG BEANS ' '
OR ' ' GREEN GRAM ' ', WHEREAS THE CUSTOMS AUTHORITIES CONSIDER THAT IT IS ONLY THE VARIETY KNOWN AS ' ' BLACK GRAM ' '
WHICH BELONGS TO THAT SPECIES .
6 SUCH WERE THE CIRCUMSTANCES IN WHICH THE TARIEFCOMMISSIE REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :
' ' ARE THE WORDS ' BEANS OF THE GENUS PHASEOLUS MUNGO . . . FREE '
USED UNDER SUBHEADING 07.05 B I IN ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 OF 10 DECEMBER 1979 ( OFFICIAL JOURNAL 1979, L 328, P . 83 ) MEANT TO EXEMPT FROM IMPORT DUTIES :
( I ) BEANS OF THE TYPE KNOWN AS ' GREEN GRAM ' ;
( II ) BEANS OF THE TYPE KNOWN AS ' BLACK GRAM ' ; OR
( III ) BOTH TYPES OF BEANS? ' '
7 THE BOTANICAL STUDIES ATTACHED TO THE FILE DISCLOSE THAT THE SCIENTIFIC DESIGNATIONS OF THE TWO VARIETIES DIFFER FROM ONE STUDY TO THE NEXT . THAT
BEING SO, THE CONTESTED PROVISION SHOULD BE INTERPRETED IN TERMS OF ITS PURPOSE . IN THIS CONNECTION IT SHOULD BE RECALLED THAT IT BELONGS WITHIN A SCHEME OF GENERALIZED PREFERENCES IN FAVOUR OF DEVELOPING COUNTRIES . THUS THE QUESTION TO BE EXAMINED IS WHETHER EXEMPTING BOTH VARIETIES ACTUALLY SERVES A COMMERCIAL NEED OF THOSE COUNTRIES .
8 ACCORDING TO INFORMATION SUPPLIED BY THE COMMISSION DURING THE COURT PROCEEDINGS, THE EXEMPTION GRANTED TO BEANS OF THE VARIETY ' ' PHASEOLUS MUNGO ' '
HAD BEEN SPECIFICALLY REQUESTED BY INDIA, WHICH PRODUCES AND EXPORTS BOTH THE ABOVE-MENTIONED VARIETIES . STILL ACCORDING TO THE COMMISSION, THERE IS NOTHING TO SUGGEST, EITHER THAT THE INDIAN AUTHORITIES, IN SEEKING THE EXEMPTION, OR THE COMMUNITY INSTITUTIONS, IN GRANTING IT, INTENDED TO EXCLUDE EITHER VARIETY .
9 THAT EVIDENCE IS BORNE OUT BY THE FACT THAT COUNCIL REGULATION ( EEC ) NO 3603/81 OF 7 DECEMBER 1981 APPLYING GENERALIZED TARIFF PREFERENCES FOR 1982 IN RESPECT OF CERTAIN AGRICULTURAL PRODUCTS ORIGINATING IN DEVELOPING COUNTRIES ( OFFICIAL JOURNAL 1981, L 365, P . 170 ) REPLACES THE EXPRESSION UNDER DISPUTE BY THE EXPRESSION ' ' BEANS OF THE GENUS ' PHASEOLUS '
' ', WHICH UNDOUBTEDLY REFERS TO BOTH VARIETIES .
10 IT FOLLOWS FROM THE FOREGOING THAT THE EXPRESSION ' ' BEANS OF THE GENUS ' PHASEOLUS MUNGO '
' ', IN ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 MUST BE INTERPRETED SO AS TO INCLUDE BEANS OF THE ' ' GREEN GRAM ' '
VARIETY AS WELL AS THOSE OF THE ' ' BLACK GRAM ' '
VARIETY .
Decision on costs
COSTS
11 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE . AS THESE
PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS,
THE COURT ( SECOND CHAMBER ),
IN ANSWER TO THE QUESTION SUBMITTED TO IT BY THE TARIEFCOMMISSIE, AMSTERDAM, BY ORDER OF 5 FEBRUARY 1982, HEREBY RULES :
THE EXPRESSION ' ' BEANS OF THE GENUS ' PHASEOLUS MUNGO '
' '
IN ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 OF 10 DECEMBER 1979 ESTABLISHING IN RESPECT OF CERTAIN PRODUCTS FALLING WITHIN CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF A SCHEME OF GENERALIZED PREFERENCES IN FAVOUR OF DEVELOPING COUNTRIES MUST BE INTERPRETED SO AS TO INCLUDE BEANS OF THE ' ' GREEN GRAM ' '
VARIETY AS WELL AS THOSE OF THE ' ' BLACK GRAM ' '
VARIETY .