Case C-375/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 3 August 2007 — Staatssecretaris van Financiën v Heuschen & Schrouff Oriental Foods Trading BV
Date: 2007-11-10
Institutions: Court of Justice
Subjects: Combined Nomenclature, cereal product, customs regulations, dried product, interpretation of the law

10.11.2007

EN

Official Journal of the European Union

C 269/23

Reference for a preliminary ruling from the Hoge Raad der
Nederlanden (Netherlands) lodged on 3 August 2007 —
Staatssecretaris van Financiën v Heuschen & Schrouff
Oriental Foods Trading BV

(Case C-375/07)

(2007/C 269/45)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Respondent: Heuschen & Schrouff Oriental Foods Trading BV

Questions referred

antees uniform application of Community law in the specific
case where there is a discrepancy between the views of the
Commission and those of the national court concerning the
criteria to be applied in the context of Article 220 of the
CCC (4) for the purpose of determining whether a mistake
on the part of
the customs authority could have been
detected by a tax debtor?

(1) Regulation concerning the classification of certain goods in the

Combined Nomenclature (OJ 1997 L 170, p. 13).

(2) OJ 1993 L 253, p. 1.
(3) OJ 1998 L 212, p. 18.
(4) OJ 1992 L 302, p. 1.

Reference for a preliminary ruling from the Hoge Raad der
Nederlanden lodged on 3 August 2007 — Staatssecretaris
van Financiën v Kamino International Logistics BV

(Case C-376/07)

(2007/C 269/46)

Language of the case: Dutch

1. Do sheets as described in the annex to Commission Regu-
lation (EC) No 1196/97 of 27 June 1997 (1) come under
heading 1905 of the Combined Nomenclature if they are
prepared from rice flour, salt and water and then dried, but
do not undergo any heat treatment?

Referring court

Hoge Raad der Nederlanden

2. In the light of the answer to Question 1, is Regulation (EC)

No 1196/97 valid?

3. Must Article 871 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 [CCC] (2), as
amended by Commission Regulation (EC) No 1677/98 of
29 July 1998 (3), be construed as meaning that if, under
Article 871(1) thereof, there is an obligation on the customs
authority to transmit a case to the Commission before it can
decide to dispense with post-clearance recovery in that case,
a national court ruling on an appeal by a tax debtor against
the decision of the customs authority to proceed (in fact)
with post-clearance recovery does not have the power to set
its
aside that post-clearance recovery on the ground of
finding that the conditions laid down in Article 220(2)(b) for
(mandatorily) setting aside post-clearance recovery are satis-
fied, where that finding is not supported by the Commis-
sion?

4. If the answer to Question 3 should be that the fact that the
Commission has the power to take a decision in regard to
demands for post-clearance recovery of customs duties does
not involve any limitation on the jurisdiction of national
courts which are called on to rule in an appeal concerning a
demand for post-clearance recovery of customs duties, does
Community law contain any separate provision which guar-

Parties to the main proceedings

Applicant: Hoge Raad der Nederlanden

Defendant: Kamino International Logistics B.V.

Questions referred

1. Must Note 5 to Chapter 84 of the Combined Nomenclature
(CN) in the version of Annex I to Commission Regulation
(EC) No 1789/2003 of 11 September 2003 (1) be interpreted
as meaning that a colour monitor which can display both
from an automatic data-processing machine as
signals
the CN and from other
referred to in heading 8471 of
sources is excluded from classification under heading 8471
of the CN?

2. If classification in heading 8471 of the CN of the colour
monitor referred to in question one above is not excluded,
on the basis of which criteria must it then be determined
whether it is a unit of the sort that is solely or principally
used in an automatic data-processing system?