Document: WT/DS315/R Page F-1 ANNEX F LISTS OF EXHIBITS SUBMITTED BY THE PARTIES Contents Page Annex F-1 List of Exhibits submitted by the United States F-2 Annex F-2 List of Exhibits submitted by the European Communities F-7
Document codes: WT/DS315/R
Complainant: U.S.
Respondent: EU
Third parties: Argentina, Australia, Brazil, China, Taiwan, Hong Kong, India, Japan, South Korea
Dispute stage: Appellate Body
Agreements cited: Art. X:3, X:1  GATT 1994

ANNEX F

LISTS OF EXHIBITS SUBMITTED BY THE PARTIES

Contents Page
Annex F-1 List of Exhibits submitted by the United States F-2
Annex F-2 List of Exhibits submitted by the European Communities F-7

ANNEX F-1

LISTS OF EXHIBITS SUBMITTED BY THE UNITED STATES

EXHIBIT DESCRIPTION
US-1 László Kovács, Commissioner for Taxation and Customs Union, Speech
delivered at the International Confer ence on the Modernised Customs Code,
(Mar. 9-11, 2005).
US-2 Timmermans Transport & Logistics BV v. Inspecteur der Belastingdienst -
Douanedistrict Roosendaal and Hoogenboom Production Ltd v. Inspecteur der
Belastingdienst - Douanedistrict Rotterdam, Joined Cases C-133/02 and C-
134/02, 2004 ECR I-01125 (Jan. 22, 2004) ("Timmermans").
US-3 The New Shorter Oxford English Dictionary, Vol. I at 28 (1993).
US-4 The New Shorter Oxford English Dictionary, Vol. II at 3488 (1993).
US-5 Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the
Community Customs Code, including all annexes thereto, as amended
("Community Customs Code" or "CCC").
US-6 Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down
provisions for the implementation of Council Regulation (EEC) No 2913/92
of 12 October 1992 establishing the Comm unity Customs Code, including all
annexes thereto, as amended ("Implementing Regulation" or "CCCIR").
US-7 Integrated Tariff of the Europ ean Communities (TARIC), established by
virtue of Article 2 of Council Regulation (EEC) 2658/87 of 23 July 1987 on
the tariff and statistical nomenclature and on the Common Customs Tariff,
Introduction, Official Journal of the European Union C 103 (Apr. 30, 2003).
US-8 Timothy Lyons, EC Customs Law, p. 85 (2001).
US-9 European Commission, Rules of procedure of the Customs Code Committee
adopted by the Section for General Customs Rules of the Customs Code
Committee on 5 December 2001, TAXUD/741/2001 Final ("Customs Code
Committee Rules").
US-10 Council Decision 1999/468/EC, laying down the procedures for the exercise
of implementing powers conferred on the Commission ("Comitology
Decision").
US-11 Guenther F. Schaefer, "Committees in the EC Policy Process: A First Step
Towards Developing a Conceptual Framework," in Shaping European Law
and Policy: The Role of Committees and Comitology in the Political Process ,
p.14 (Robin H. Pedler and Guenther F. Schaefer, eds., 1996).
US-12 Sony Computer Entertainment Europe Ltd. v. Commission of the European
Communities, Case T-243/01, para. 25 (Court of First Instance of the
European Communities, Sep. 30, 2003).
US-13 AmCham EU, Customs & Trade Facilitation Committee Paper on the Draft of
the Modernized Customs Code (Aug. 30, 2004).
US-14 Court of Auditors, Special Repor t No 23/2000 concerning valuation of
imported goods for customs purposes (custo ms valuation), together with the
Commission’s replies, reprinted in Official Journal of the European
Communities C84 (Mar. 14, 2001) ("Court of Auditors Valuation Report").

EXHIBIT DESCRIPTION
US-15 Michael Lux, Head of Customs Le gislation Unit, European Commission, EU
enlargement and customs law: What will change? (Taxud/463/2004, Rev. 1)
(June 14, 2004).
US-16 Wiener S.I. GmbH v. Hauptzollamt Emmerich, Case C-338/95, Opinion of the
Advocate-General, 1997 ECR I-06495 (July 10, 1997) ("Wiener, Op. AG").
US-17 Peacock AG v. Hauptzollamt Paderborn , Case C-339/98, Opinion of the
Advocate-General, 2000 ECR I-08947 (Oct. 28, 1999).
US-18 Vtech Electronics (UK) plc v. Commissioners of Customs & Excise , [2003]
EWHC 59 (Ch) (Jan. 29, 2003).
US-19 European Commission, Taxation a nd Customs Union Directorate-General,
BTI Consultation Page, http://europa .eu.int/comm/taxation_customs/dds/
cgi-bin/ebtiquer?Lang=EN, last consulted on July 10, 2005.
US-20 Commissioners of Customs and Excise v. Anchor Foods, Ltd. , [1999] V &
DR 425 (1998).
US-21 Timmermans Transport & Logistics BV v. Inspecteur der Belastingdienst -
Douanedistrict Roosendaal and Hoogenboom Production Ltd v. Inspecteur
der Belastingdienst - Douanedistrict Rotterdam , Joined Cases C-133/02 & C-
134/02, Opinion of the Advocate-General, 2003 ECJ CELEX LEXIS 663
(Sep. 11, 2003) ("Timmermans, Op. AG").
US-22 BTI issued from 1999 through 2002 by customs authorities in the United
Kingdom, Ireland, and the Netherlands.
US-23 Hauptzollamt Bremen, Letter Decisi on to Bautex-Stoffe GmbH, Sep. 22, 2004
(original and English translation) ("Bautex-Stoffe Decision").
US-24 Letter from M. Chriticles Mwansa, Director, World Customs Organization,
Tariff and Trade Affairs Directorate, to M. Myles B. Harmon, Director, Office
of Regulations and Rulings, U.S. Cust oms and Border Protection, Oct. 26,
2004.
US-25 Letter from Marc De Schutter, Fe deral Government Services, Financial
Section, Administration of Border Police and Import Taxes, Western Board to
Inspector of Border Police and Import Taxes in Antwerp - C.T.D.A.I. (Nov.
26, 2004) (original and English translation).
US-26 Commission Regulation 1810/2004 of 7 September 2004 amending Annex I
to Council Regulation (EEC) No 2658/ 87 on the tariff and statistical
nomenclature and on the Common Customs Tariff, Official Journal of the
European Union, Oct. 30, 2004 at 575-76
US-27 Commission Regulation 1810/2004 of 7 September 2004 amending Annex I
to Council Regulation (EEC) No 2658/ 87 on the tariff and statistical
nomenclature and on the Common Customs Tariff, Official Journal of the
European Union, Oct. 30, 2004 at 544-45.
US-28 Council Regulation (EC) No 493/2005 of 16 March 2005, Official Journal of
the European Union L82/1 (Mar. 31, 2005).
US-29 Additional tax assessments again reveal the Netherlands to be the odd one out
in the EU, Press Release issued by Greenberg Traurig (May 24, 2005).
US-30 Foreign Trade Association, Questi onnaire on the topic "Trade Facilitation":
Facilitation of Trade in WTO States (Mar. 2005) ("FTA Questionnaire").
US-31 Jose Teodoro de Andrade v. Director da Alfândega de Leixões , Case C-
213/99, 2000 ECR I-11083 (Dec. 7, 2000).

EXHIBIT DESCRIPTION
US-32 European Commission, Directorate- General for Taxation and Customs Union,
TAXUD/447/2004 Rev 2, An Explanatory Introduction to the Modernized
Customs Code (Feb. 24, 2005).
US-33 European Commission, Directorate- General for Taxation and Customs Union,
TAXUD/458/2004 – Rev 4, Draft Modernized Customs Code (Nov. 11,
2004).
US-34 HM Customs & Excise, Notice 237, "Processing Under Customs Control
(PCC)" (June 2003).
US-35 Bulletin officiel des douanes no. 6527 (Aug. 31, 2001, as modified by BOD
no. 6609, Nov. 4, 2004).
US-36 Customs & Excise Commissioners v. Bantex Ltd., [2003] EWHC 3009 (CH)
(Dec. 10, 2003).
US-37 Court of Auditors, Special Repor t No. 8/99 on securities and guarantees
provided for in the Community Customs Code to protect the collection of
traditional own resources together with the Commission’s replies, reprinted in
Official Journal C 70/1 (Mar. 10, 2000).
US-38 Office of the Revenue Commissioners , Appeal Procedure Relating to Customs
Matters (Jan. 1996).
US-39 HM Customs and Excise, Notice 990, Excise and Customs Appeals (Mar.
2003).
US-40 Wet van 2 juli 1959, houdende regele n, welke aan een aantal rijksbelastingen
gemeen zijn.
US-41 Letter from Oberfinanzdirektion Ham burg to HZA Bremen regarding Protest
of Bautex-Stoffe GmbH, Feb. 3, 2003 (original and English translation).
US-42 Consolidated Version of the Treaty Establishing the European Community,
reprinted in Official Journal of the European Communities C325/33 (Dec. 24,
2002) ("EC Treaty").
US-43 National Decisions and Indications accompanying Chapter 59 of the German
Tariff Schedule (original and English translation).
US-44 Trade Policy Review, European Union, Minutes of Meeting, Addendum,
WT/TPR/M/102/Add.2, pp. 36-37 (Mar. 31, 2003); Trade Policy Review,
European Union, Minutes of Meeting, Addendum, WT/TPR/M/72/Add.1,
pp. 5-6 (Oct. 26, 2000); Trade Policy Review, European Union, Minutes of
Meeting, WT/TPR/M/30, para. 37 (Jan. 26, 1998).
US-45 Trade Policy Review, European Communities, Minutes of Meeting,
Addendum, WT/TPR/M/136/Add.2, p. 17 (Jan. 24, 2005).
US-46 Commission Regulation 1810/2004 of 7 September 2004 amending Annex I
to Council Regulation (EEC) No 2658/ 87 on the tariff and statistical
nomenclature and on the Common Customs Tariff, Official Journal of the
European Union, Oct. 30, 2004 at 503-505 (Chapter 84 Notes).
US-47 Agreement establishing an associati on between the European Community and
its Member States, of the one part, and the Republic of Chile, of the other part,
Art. 79 (concluded Apr. 26, 2002).
US-48 Harmonized System Explanatory Note, Subheading 59.07.
US-49 Elements of Potential EC Customs Reform (Dec. 22, 2004).
US-50 Letter from the Main Customs Office Hamburg-Waltershof to ORNATA
GmbH, July 29, 1998 (original and English translation).
US-51 BTI Number UK103424227 (start date of validity Mar. 17, 1999).

EXHIBIT DESCRIPTION
US-52 Decision of the European Ombudsman on complaint 128/2004/OV against the
European Commission (June 2, 2004).
US-53 The New Shorter Oxford English Dictionary, Vol. II, p. 2144-45 (1993).
US-54 The New Shorter Oxford English Dictionary, Vol. I, p. 28 (1993)
US-55 The New Shorter Oxford English Dictionary, Vol. I, p. 877 (1993)
US-56 The New Shorter Oxford English Dictionary, Vol. II, p. 2173 (1993)
US-57 The New Shorter Oxford English Dictionary, Vol. I, p. 35 (1993)
US-58 The New Shorter Oxford English Dictionary, Vol. I, p. 516 (1993)
US-59 Philippe De Baere, Coping with customs in the EU: The uniformity challenge:
Judicial review of customs decisions and implementing legislation ,
Presentation at ABA International Law Section (Oct. 27, 2005).
US-60 Commission Regulation 1810/2004 of 7 September 2004 amending Annex I
to Council Regulation (EEC) No 2658/ 87 on the tariff and statistical
nomenclature and the Common Customs Tariff, Official Journal of the
European Union, Oct. 30, 2004, p. 573.
US-61 Uniform Application of the Combined Nomenclature (CN), Official Journal
of the European Communities, July 6, 2001, p. C 190/10.
US-62 Explanatory Notes to the Combined Nomenclature of the European
Communities, Official Journal of the European Communities , July 13, 2000,
p. 316.
US-63 HM Customs & Excise, Tariff Notice 19/01 (July 2001).
US-64 Vorschriftensammlung Bundesfinanzverwaltung, VSF-Nachrichten N 46 2003
(Aug. 5, 2003) (German customs notice on application of the EC provisions
on reimbursement/remission and recovery of import duties, together with
unofficial English translation).
US-65 BTI issued by Spanish custom s authority classifying camcorders under
heading 8525.40.91, with start date of validity in June 2004.
US-66 Judgement of the Cour de C assation, Case No. 35, Jan. 29, 1998.
US-67 Judgement of the Cour de Cass ation, Case No. 143, June 13, 2001.
US-68 Judgement of the Cour de Cass ation, Case No. 144, June 13, 2001.
2002). J.O. No. 304 du 31 décembre 200 2, p. 22070 texte No. 2, Art. 44
(amendment to customs code, Art. 354).
US-70 Sony Computer Entertainment Europe Ltd. v. Commissioners of Customs and
Excise, Judgement of the High Court of Justice, Chancery Division, [2005]
EWHC 1644 (Ch) (july 27, 2005) ("Sony v. Commissioners").
US-71 Intermodal Transports BV v. St aastsecretaris van Financiën , Case C-495/03
(Sep. 15, 2005).
US-72 Edwin A. Vermulst , EC Customs Classification Rules: Does Ice-Cream
Melt?, pp. 20-21, posted at http://www.vvg-law.com/publications.htm.
US-73 European Commission, External and intra-European Union trade , pp. 94-95
(Sep. 2005).
US-74 Edwin A. Vermulst, EC customs Classification Rules: Should Ice Cream
Melt?, 15 Mich. J. Int'l L. 1241, 1314-15 (1994).
US-75 Letter from Mark MacGann, Direct or General, EICTA, to Manuel Arnal
Monreal, Director International A ffairs and Tariff Matters, European
Commission (Sep. 2, 2005).

EXHIBIT DESCRIPTION
US-76 HM Customs & Excise, Tariff Notice 13/04.
US-77 Douanerechten. Indeligen van bepaal de LCD monitoren in de gecombineerde
nomenclatuur, No. CPP2005/1372M (July 8, 2005) (original and unofficial
English translation).
US-78 BTI DEM/2975/05-1 (start date of validity July 19, 2005).
US-79 Affidavit of Mark R. Berman, President and Chief Executive Officer of
Rockland Industries, Inc. (Nov. 10, 2005).
US-80 Treaty of Nice, Amending the Treaty on European Union, the Treaties
Establishing the European Communities, and Certain Related Acts, reprinted
in Official Journal of th e European Communities , pp. C80/22 to C80/24 &
C80/80 (March 10, 2001).
US-81 Letter from Mark MacGann, Direct or General, EICTA, to Manuel Arnal
Monreal, Director International A ffairs and Tariff Matters, European
Commission (Dec. 6, 2005).
US-82 The European Ombudsman at a Glance, p. 2.
US-83 Decision of the European Ombudsman on complaint 1817/2004/OV against
the European Commission (Nov. 7, 2005).

ANNEX F-2

LISTS OF EXHIBITS SUBMITTED BY THE EUROPEAN COMMUNITIES

EXHIBIT DESCRIPTION
EC-1 Inside US Trade, November 12, 2004, "US Dispute on EU Customs Garners
Little Industry Reaction.
EC-2 Standard Rules of Procedure - Council Decision 1999/468/EC.
EC-3 List of Committees which assist the Commission in the Exercise of its
Implementing Powers.
EC-4 Judgment of the Court of Justice, Case 6/64, Costa/E.N.E.L.
EC-5 Judgment of the Court of Justice, Case 106/77, Simmenthal.
EC-6 Judgment of the Court of Justice, Case 11/70, Internationale
Handelsgesellschaft.
EC-7 Judgment of the Court of Jus tice, Case 26/62, van Gend & Loos.
EC-8 Judgment of the Court of Justice, Case 103/88, Fratelli Costanzo.
EC-9 Opinion 1/91 of the Court of Justice, European Economic Area I.
EC-10 Koen Lenaerts/Piet van Nuffel, Constitutional Law of the European Union, 2 nd
edition, p. 606 – 611.
EC-11 Commission Communication to the Eu ropean Parliament and the European
Ombudsman on relations with the complain ant in respect of infringements of
Community law.
EC-12 Rules of Procedure of the European Commission.
EC-13 Opinion 1/75 of the Court of Justice, Local Cost Standard.
EC-14 Council Decision concerning the conc lusion of the Agreement between the
European Community and the United States of America on customs
cooperation and mutual assistance in customs matters.
EC-15 Council Decision concerning the conc lusion of the Agreement between the
European Community and the United States on intensifying and broadening
the Agreement on customs cooperation and mutual assistance in customs
matters to include cooperation on container security and related matters.
EC-16 Council Regulation 2658/87 on the tari ff and statistical nomenclature and on
the Common Customs Tariff.
EC-17 Commission Regulation 1810/2004 am ending Annex I to Council Regulation
2658/87.
EC-18 Judgment of the Court, Case 38/76, Luma.
EC-19 Judgment of the Court, C ase C-233/88, Gijs van de Kolk.
EC-20 Judgment of the Court, Case C-130/02, Krings.
EC-21 Judgment of the Court, Case C-401/93, GoldStar.
EC-22 Judgment of the Court, Case C-265/89, Vismans.
EC-23 Judgment of the Court, Case C-40/84, Casteels.
EC-24 Judgment of the Court of First Instance, Case T-243/01, Sony.

EXHIBIT DESCRIPTION
EC-25 Judgment of the Court, Case C-396/02, DFDS.
EC-26 Judgment of the Court, Case 14/70, Deutsche Bakels.
EC-27 Judgment of the Court, Case 183/73, Osram.
EC-28 Judgment of the Court, Case 149/73, Witt.
EC-29 Judgment of the Court, Case 259/97, Clees.
EC-30 Explanatory Notes to the Combined Nomenclature of the European
Communities.
EC-31 Judgment of the Court, Joined Cases 69 and 70/76, Dittmeyer.
EC-32 Administrative Guidelines on th e European Binding Tariff Information
(EBTI) System and its Operation.
EC-33 List of customs authorities designated for the purposes of receiving
applications for, or issuing, binding tariff information.
EC-34 Search interfaces of the EBTI data base available to the customs authorities of
the Member States and the Commission.
EC-35 Judgment of the Court of First Instance, Joined Cases T-133/98 and T-134/98,
Hewlett Packard.
EC-36 Judgment of the Court of Justice, Case C-219/88, Malt.
EC-37 Compendium of Customs Valuation Texts.
EC-38 Judgment of the Court of Justice, Case 68/88, Commission/Greece.
EC-39 Judgment of the Court of Justice, Case C-326/88, Hansen.
EC-40 Judgment of the Court of Justice, Case C-36/94, Siesse.
EC-41 Council Resolution of 29 June 1995 on the effective and uniform application
of Community law and on the penalties applicable for breaches of Community
law in the internal market.
EC-42 Council Regulation 515/97 on mutual assistance between the administrative
authorities of the Member States and cooperation between the latter and the
Commission to ensure the correct application of the law on customs and
agricultural matters.
EC-43 Decision 253/2003 of the European Pa rliament and the Council adopting an
action programme for customs in the Community (Customs 2007).
EC-44 Council Decision 2000/597 on the syst em of the European Communities’ own
resources.
EC-45 Council Regulation 1150/2000 implementing Decision 2000/597.
EC-46 Judgment of the Court of Justice, Case C-460/01, Commission/Netherlands.
EC-47 Internet pages on the public consu ltations on the modernized customs code.
EC-48 Charter of Fundamental Rights of the European Union.
EC-49 Council of Europe Convention for the Protection of Human Rights and
Fundamental Freedoms.
EC-50 Judgment of the Court of Justice, Case C-366/88, France v Commission.
EC-51 Judgment of the Court of Justice, Case 25/62, Plaumann.

EXHIBIT DESCRIPTION
EC-52 Judgment of the Court of Justice, Case C-142/00 P, Commission v
Nederlandse Antillen.
EC-53 Judgment of the Court of Justice, Case 294/83, Les Verts.
EC-54 Judgment of the Court of Justice, Case 314/85, Foto-Frost.
EC-55 Information note of the Court of Justice concerning the preliminary ruling
procedure.
EC-56 Judgment of the Court of Justice, Case C-224/01, Köbler.
EC-57 Judgment of the Court of Jus tice, Case 244/80, Foglia v Novello.
EC-58 Judgment of the Court of Justice, Case 166/73, Rheinmühlen-Düsseldorf.
EC-59 Judgment of the Court of Justice, Case 29/68, Milchkontor v Hauptzollamt
Saarbrücken.
EC-60 Judgment of the Court of Justice, Joined Cases C-485/93 and C-486/93,
Simitzi.
EC-61 Judgment of the Court of Jus tice, Case C-453/00, Kühne & Heitz.
EC-62 Judgment of the Court of First Instance, Case T-195/97, Kia Motors.
EC-63 Judgment of the US Supreme Court, Printz v. United States.
EC-64 Alexander Hamilton, James Madison, John Jay, The Federalist Papers, p. 130
– 133.
EC-65 19 US Code 1514.
EC-66 19 US Code 1515.
EC-67 28 US Code 1581.
EC-68 28 US Code 1295.
EC-69 Judgment of the U.S. Supreme Court, Claflin v. Houseman.
EC-70 Clarification and Improvement of GATT Articles V, VIII and X and S&D
Matters – Proposals made by WTO Members, Compilation by the Secretariat,
TN/TF/W/43/Rev. 1.
EC-71 Communication from the United States, TN/TF/W/11.
EC-72 USTR Press Release, U.S. Requests WTO Panel Against EU Over European
Customs System.
EC-73 Register of Comitology of the European Commission, Internet Home Page.
EC-74 Regulation 1049/2001 of the Eur opean Parliament and of the Council
regarding public access to European Parliament, Council and Commission
documents.
EC-75 Judgment of the Court of Justice, Case C-338/95, Wiener.
EC-76 HM Customs and Excise, Decision of 23 March 2004.
EC-77 Commission Regulation 1810/2004 (Excerpts).
EC-78 Commission Regulation 1458/97.
EC-79 Judgment of the Court of Justice, Case C-161/88, Binder.
EC-80 US Customs Ruling NY H81427.

EXHIBIT DESCRIPTION
EC-81 US Customs Ruling HQ 965343.
EC-82 US Customs Ruling HQ 966508.
EC-83 US Customs Ruling HQ 967030.
EC-84 Letter from the EICTA, 16.11.2004.
EC-85 Commission Regulation 634/2005.
EC-86 US Customs Ruling HQ 966270.
EC-87 Judgment of the Court of Justice, Case C-339/98, Peacock.
EC-88 Commission Regulation 763/2002.
EC-89 Commission Regulation 444/2002.
EC-90 Community Customs Audit Guide.
EC-91 Customs Code Committee, Summary of Conclusions reached during the
meeting held on 1 October 2004.
EC-92 Customs Code Committee, Summary of Conclusions reached during the
meeting held on 20 December 2004.
EC-93 Article 8 of the D ouanewet (Customs Act).
EC-94 Treaty on European Union.
EC-95 The New Shorter Oxford English Di ctionary, Clarendon Press, Oxford, 1993.
EC-96 María Moliner, Diccionario del uso del español, Editorial Gredos, Madrid,
1988.
EC-98 Regulation to the General Tax Act (The Netherlands) (Voorschrift Algemene
wet bestuursrecht 1997).
EC-99 USCIT judgment of 1 September 2005, Simon Marketing, Inc v. United
States, case 00-332.
EC-100 USCIT judgment of 12 August 2005, Conair Corporation v. United States,
case 02-383.
EC-101 USCIT judgment of 13 June 2005, BASF Corp., v. United States, case 01-118.
EC-102 Order of the Court of Justice of 4 February 2000, Case C-17/98, Emesa Sugar.
EC-103 Number of meetings of the Customs Code Committee by Section.
EC-104 Working issues treated by the Cust oms Code Committee – Valuation Section.
EC-105 Judgment of the Court of Justice, Case 272/86, Commission v. Greece.
EC-106 Note handed over by US Customs to the European Commission on 14 July
2005.
EC-107 Rules of Procedure of the Court of Justice.
EC-108 Rules of Procedure of the Court of First Instance.
EC-109 Practice Direction of the Court of Justice.
EC-110 Practice Direction of the Court of First Instance.
EC-111 Judgment of the Court, Case 66/80, Sp a International Chemical Corporation.
EC-112 Judgment of the Court, joined cases 28 to 30/62, Da Costa.

EXHIBIT DESCRIPTION
EC-113 Judgment of the Court, Case C-71/02, Karner.
EC-114 Judgment of the Court, Case 230/78, Eridania-Zuccherifici.
EC-115 Judgment of the Court, Case 93/71, Leonesio.
EC-116 Judgment of the Court, Case 94/77, Fratelli Zerbone.
EC-117 List of Programme Customs 2007 Actions.
EC-118 Annex II to Commission Regulation 1810/2004.
EC-119 Judgment of the Court, Case C-149/96, Portugal/Council.
EC-120 Judgment of the Court, Case 377/02, Van Parys.
EC-121 Judgment of the Court of First Instance, Case T-19/01, Chiquita/Commission.
EC-122 Elements of Potential EC Customs Reform, Document transmitted by the US
to the EC on 22 December 2004.
EC-123 The New Shorter Oxford English Dictionary, Clarendon Press, Oxford, 1993
(Excerpts).
EC-124 María Moliner, Diccionario del uso del español, Editorial Gredos, Madrid,
1988 (Excerpts).
EC-125 Le nouveau petit Robert, Dictionnair es Le Robert, Paris, 2003 (Excerpts).
EC-126 List of Organisations present at the Committee meetings.
EC-127 HS explanatory note to heading 5907.
EC-128 Agreement between the European Community and the Republic of Korea on
cooperation and mutual administrative assistance in customs matters.
EC-129 19 CFR 177.9, Effect of Ruling Letters.
EC-130 Judgment of the US Supreme Court, United States v. Mead Corp.
EC-131 Letter of Ornata GmbH of 16.09.1998.
EC-132 Extract from the Community Customs Tariff.
EC-133 US Customs, Ruling Letter of 27 October 2004 (HQ 967013).
EC-134 US Customs, Classification of Flat Panel Displays, January 2004.
EC-135 Commission Regulation (EC) No 1165/95.
EC-136 Judgment of the European Court of Justice, Case C-463/98, Cabletron.
EC-137 US Customs, Modification/Revocati on of Ruling Letters and Revocation of
Tariff Treatment Relating to Tariff Classification of Certain Networked
Equipment.
EC-138 Letter of the European Commission of 20 December 2000.
EC-139 Letter of Ernst and Young of 23 December 2003.
EC-140 Letter of Formal Notice to Spain, 21 March 2005.
EC-141 Resolution 56/83 of the UN General Assembly.
EC-142 Order of the Court, Case C.206/03, SmithKline Beecham.
EC-143 Judgement of the Court, Case C-91/02, Hannl + Hofstetter.
EC-144 Final report, Customs 2002 Project Group to examine possible working tools
to assist information exchange in customs valuation matters.

EXHIBIT DESCRIPTION
EC-145 Judgement of the European Court of Justice, Case C-150/94, United
Kingdom/Council.
EC-146 Judgement of the European Court of First Instance, Case T-13/09, Pfizer
Animal Health.
EC-147 Judgement of the European Court of Justice, Case C-192/01,
Commission/Denmark.
EC-148 Judgement of the European Court of First Instance, Case T-65/98, Van den
Bergh Foods Ltd.
EC-149 Tables of correspondence 2002 – 2005, DG TAXUD
EC-150 Risk Analysis and Customs Controls: A Guide.
EC-151 Standard Risk Management Framework.
EC-152 Judgement of the European Court of First Instance, Joint Cases T-44/01, T-
119/01 and T-126/01, Vieira.
EC-153 Letters of the Commission of 1996 concerning the repayment and recovery of
customs duties where a tariff classification regulation has been published.
EC-154 Information paper on the application of Articles 220(2)(b) and 239 of the
Community Customs Code.
EC-155 Judgment of the European Court of Justice, Case C-273/90, Meico-Fell.
EC-156 Commission Regulation 1810/2004 (Excerpts).
EC-157 Commission Regulation 1400/2001.
EC-158 Commission letters to the member States' customs authorities concerning the
classification of the Sony Playstation2.
EC-159 Judgment of the UK VAT and Duties Tribunal.
EC-160 Judgment of the European Court of Justice, Case 283/81, CILFIT.
EC-161 United States Court of International Trade, Slip Op. 03-6.
EC-162 US Customs, Ruling HQ954622.
EC-163 Draft classification regulation, Document TAXUD/573/2005/Rev.2EN/FR/DE
EC-164 Agenda of the 286 th meeting of the Customs Code Committee, Tariff and
Statistical Nomenclature Section (Mechanical/Miscellaneous).
EC-165 Letter of the European Commission to EICTA, 14 December 2005.
EC-166 The New Shorter Oxford Dictionary (Excerpts).