Judgment of the Court (Fifth Chamber) of 16 January 2003 in Case C-422/00 (Reference for a preliminary ruling from the VAT and Duties Tribunal, London): Capespan International plc v Commissioners of Customs & Excise (Community Customs Code — Fruit and vegetables — Calculation of customs value)
Date: 2003-02-22
Institutions: Court of Justice
Subjects: customs regulations, customs valuation, fresh fruit, fresh vegetable, import, interpretation of the law

22.2.2003

EN

Official Journal of the European Union

C 44/7

JUDGMENT OF THE COURT

(Fifth Chamber)

of 16 January 2003

in Case C-422/00 (Reference for a preliminary ruling
from the VAT and Duties Tribunal, London): Capespan
International plc v Commissioners of Customs & Excise (1)

(Community Customs Code — Fruit and vegetables —
Calculation of customs value)

(2003/C 44/12)

(Language of the case: English)

In Case C-422/00: Reference to the Court under Article 234
EC by the VAT and Duties Tribunal, London (United Kingdom)
for a preliminary ruling in the proceedings pending before that
court between Capespan International plc and Commissioners
of Customs & Excise, first, on the interpretation of Articles 28
to 36 of Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (OJ 1992
L 302, p. 1), Articles 141 to 181a of Commission Regulation
(EEC) No 2454/93 of 2 July 1993 laying down provisions for
the implementation of Regulation No 2913/92 (OJ 1993
L 253, p. 1), and Article 5 of Commission Regulation (EC)
No 3223/94 of 21 December 1994 on detailed rules for the
application of the import arrangements for fruit and vegetables
(OJ 1994 L 337, p. 66), and, secondly, on the validity of
Commission Regulation (EC) No 1498/98 of 14 July 1998
amending Regulation No 3223/94 (OJ 1998 L 198, p. 4), the
Court (Fifth Chamber), composed of: M. Wathelet (Rappor-
teur), President of
the Chamber, C.W.A. Timmermans,
D.A.O. Edward, P. Jann and S. von Bahr, Judges; P. Léger,
Advocate General; M.-F. Contet, Administrator, for the Regis-
trar, has given a judgment on 16 January 2003, in which it
has ruled:

1.

2.

The customs value of
fruit and vegetables coming within
the scope of Commission Regulation (EC) No 3223/94 of
21 December 1994 on detailed rules for the application of the
import arrangements for fruit and vegetables must, in respect of
the period between 18 March 1997 and 17 July 1998
inclusive, be determined in accordance with the rules for
that
calculating entry price provided for
regulation.

in Article 5 of

Consideration of the third question referred has disclosed no
factor capable of affecting the validity of Commission Regu-
lation (EC) No 1498/98 of 14 July 1998 amending Regu-
lation No 3223/94.

3. On a proper construction of Article 5 of Regulation No 3223/
94, an importer who is not in a position to make a definitive
declaration of customs value at the time of customs clearance of
fruit and vegetables coming under the scope of that regulation
may give a provisional
that value under
Article 254 of Commission Regulation (EEC) No 2454/93 of
2 July 1993 laying down provisions for the implementation of
Council Regulation (EEC) No 2913/92 establishing the
Community Customs Code only where the value of
the
abovementioned products is determined according to the method
provided for in Article 5(1)(b) of Regulation No 3223/94.

indication of

(1) OJ C 28 of 27.1.2001.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 16 January 2003

in Case C-205/01: Commission of the European Communi-
ties v Kingdom of the Netherlands (1)

(Failure of a Member State to fulfil its obligations —
Directive 86/609/EEC — Protection of animals used for
experimental and other scientific purposes — Incomplete
transposition)

(2003/C 44/13)

(Language of the case: Dutch)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-205/01, Commission of the European Communities
(Agent: R. Wainwright, assisted by J. Stuyck, avocat) v Kingdom
of the Netherlands (Agent: H.G. Sevenster): Application for a
declaration that, by failing to adopt, or in any event to
communicate to the Commission, all the laws, regulations and
administrative provisions necessary in order to transpose into
national
law Articles 8(2), 11, 18(1) and 22(1) of Council
Directive 86/609/EEC of 24 November 1986 on the approxi-
mation of laws, regulations and administrative provisions of
the Member States regarding the protection of animals used
for experimental and other scientific purposes (OJ 1986 L 358,
p. 1), the Kingdom of the Netherlands has failed to fulfil its
obligations under that directive, the Court (Fifth Chamber),
composed of: C.W.A. Timmermans, President of the Fourth
Chamber, acting for the President of the Fifth Chamber,
D.A.O. Edward, A. La Pergola (Rapporteur), P. Jann and S. von
Bahr, Judges; A. Tizzano, Advocate General; H. von Holstein,
Deputy Registrar, has given a judgment on 16 January 2003,
in which it: