Case C-371/09: Judgment of the Court (Third Chamber) of 29 July 2010 (reference for a preliminary ruling from the High Court of Justice (Chancery Division) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v Isaac International Limited (Regulation (EEC) No 2913/92 — Customs Code — Article 212a — Regulation (EEC) No 2454/93 — Article 292 — Regulation (EEC) No 88/97 — Article 14 — Anti-dumping duty — Bicycle frames)
Date: 2010-07-29
Institutions: Court of Justice
Subjects: anti-dumping duty, carriage of goods, customs regulations, import, interpretation of the law, simplification of formalities, tax system








C_2010246EN.01001201.xml










11.9.2010   


EN


Official Journal of the European Union


C 246/12





Judgment of the Court (Third Chamber) of 29 July 2010 (reference for a preliminary ruling from the High Court of Justice (Chancery Division) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v Isaac International Limited
(Case C-371/09) (1)

(Regulation (EEC) No 2913/92 - Customs Code - Article 212a - Regulation (EEC) No 2454/93 - Article 292 - Regulation (EEC) No 88/97 - Article 14 - Anti-dumping duty - Bicycle frames)
2010/C 246/19
Language of the case: English

Referring court

High Court of Justice (Chancery Division)

Parties to the main proceedings


Applicant: Commissioners for Her Majesty’s Revenue and Customs

Defendant: Isaac International Limited

Re:

Reference for a preliminary ruling — High Court of Justice (Chancery Division) — Interpretation of Article 14(c) of Commission Regulation No 88/97 of 20 January 1997 on the authorisation of the exemption of imports of certain bicycle parts originating in the People’s Republic of China from the extension by Council Regulation (EC) No 71/97 of the anti-dumping duty imposed by Council Regulation (EEC) 2474/93 (OJ 1997 L 17, p. 17) — Interpretation of Article 292(3) 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 (OJ 1993 L 253, p. 1) — Interpretation of Article 212(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 (OJ 1992 L 302, p.1) — Anti-dumping duty on bicycles originating in the People’s Republic of China — Conditions for the exemption of certain imports of essential bicycle parts — Obtaining an end-use authorisation — Importer not having obtained the necessary authorisation because he failed to ascertain the terms of Article 14(c) of Regulation (EC) No 88/97 and Article 292(3) of Regulation (EEC) No 2454/93 — Meaning of obvious negligence

Operative part of the judgment







1.


The procedure laid down in Article 292(3) 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, as amended by Commission Regulation (EC) No 1602/2000 of 24 July 2000, cannot be used to authorise an importer established and operating in two Member States, which imports goods into the first Member State and transports them immediately to the second Member State, so as to permit the importer to obtain an exemption from anti-dumping duty under Article 14(c) of Commission Regulation (EC) No 88/97 of 20 January 1997 on the authorisation of the exemption of imports of certain bicycle parts originating in the People’s Republic of China from the extension by Council Regulation (EC) No 71/97 of the anti-dumping duty imposed by Council Regulation (EEC) No 2474/93;










2.


Article 212a 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 does not permit an exemption from anti-dumping duty to be granted to an importer who does not have the prior authorisation to benefit from the exemption from such duties provided for in Article 14(c) of Regulation No 88/97.






(1)  OJ C 267, 07.11.2009.