Case C-533/10: Judgment of the Court (Third Chamber) of 14 June 2012 (reference for a preliminary ruling from the Tribunal d’instance de Roubaix — France) — Compagnie internationale pour la vente à distance (CIVAD) SA v Receveur des douanes de Roubaix, Directeur régional des douanes et droits indirects de Lille, Administration des douanes (Community Customs Code — Article 236(2) — Repayment of duties not legally owed — Time-limit — Regulation (EC) No 2398/97 — Definitive anti-dumping duty on imports of cotton-type bed linen originating in Egypt, India and Pakistan — Regulation (EC) No 1515/2001 — Repayment of anti-dumping duties paid pursuant to a regulation subsequently declared invalid — Concept of ‘force majeure’ — Time at which the obligation to repay import duties arises)
Date: 2012-06-14
Institutions: Court of Justice
Subjects: Egypt, India, Pakistan, anti-dumping duty, customs territory (EU), customs union, import (EU), originating product, simplification of formalities








C_2012227EN.01000202.xml










28.7.2012   


EN


Official Journal of the European Union


C 227/2





Judgment of the Court (Third Chamber) of 14 June 2012 (reference for a preliminary ruling from the Tribunal d’instance de Roubaix — France) — Compagnie internationale pour la vente à distance (CIVAD) SA v Receveur des douanes de Roubaix, Directeur régional des douanes et droits indirects de Lille, Administration des douanes
(Case C-533/10) (1)

(Community Customs Code - Article 236(2) - Repayment of duties not legally owed - Time-limit - Regulation (EC) No 2398/97 - Definitive anti-dumping duty on imports of cotton-type bed linen originating in Egypt, India and Pakistan - Regulation (EC) No 1515/2001 - Repayment of anti-dumping duties paid pursuant to a regulation subsequently declared invalid - Concept of ‘force majeure’ - Time at which the obligation to repay import duties arises)
2012/C 227/03
Language of the case: French

Referring court

Tribunal d’instance de Roubaix

Parties to the main proceedings


Applicant: Compagnie internationale pour la vente à distance (CIVAD) SA

Defendants: Receveur des douanes de Roubaix, Directeur régional des douanes et droits indirects de Lille, Administration des douanes

Re:

Reference for a preliminary ruling — Tribunal d'instance de Roubaix — Interpretation of the second and third sub-paragraphs of Article 236(2) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Application for repayment of anti-dumping duties paid pursuant to Council Regulation (EC) Council Regulation (EC) No 2398/97 of 28 November 1997 imposing a definitive anti-dumping duty on imports of cotton-type bed linen originating in Egypt, India and Pakistan (OJ 1997 L 332, p. 1), subsequently declared invalid — Unlawfulness amounting to force majeure — Time at which the obligation to repay duties arises

Operative part of the judgment







1.


The second subparagraph of Article 236(2) 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 must be interpreted as meaning that the unlawfulness of a regulation is not a case of force majeure within the meaning of that provision, allowing an extension of the three-year time limit during which an importer can request the repayment of import duties paid pursuant to that regulation.










2.


The third subparagraph of Article 236(2) of Regulation (EEC) No 2913/92, as amended by Regulation (EC) No 2700/2000, must be interpreted as not allowing national customs authorities to repay, on their own initiative, anti-dumping duties collected pursuant to a European Union regulation, on the basis of a finding by the Disputes Settlement Body that that regulation was not in accordance with the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994, set out in Annex 1A of the Agreement establishing the World Trade Organisation (WTO), signed in Marrakech on 15 April 1994 and approved by Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994).






(1)  OJ C 30, 29.1.2011.