FREE CIRCULATION . IT IS FOR THE LEGISLATION OF THE INDIVIDUAL MEMBER STATES TO STIPULATE IN DETAIL WHAT FACTUAL CIRCUMSTANCES OR WHAT CUSTOMS FORMALITIES FULFIL THESE CONDITIONS .
4 . WHERE GOODS IN RESPECT OF WHICH A LEVY FIXED IN ADVANCE ARE NOT REMOVED FROM STORE UNTIL AFTER THE EXPIRY OF THE PERIOD OF VALIDITY OF THE IMPORT LICENCE, THE RATE OF LEVY APPLICABLE ON THE DATE OF REMOVAL FROM STORE MUST BE APPLIED .
Parties
IN CASE 35/71
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE FINANZGERICHT HAMBURG FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
SCHLESWIG-HOLSTEINISCHE LANDWIRTSCHAFTLICHE HAUPTGENOSSENSCHAFT EGMBH, KIEL,
AND
HAUPTZOLLAMT ITZEHOE,
Subject of the case
ON THE INTERPRETATION OF ARTICLE 15 OF REGULATION NO 120/67/EEC OF THE COUNCIL OF 13 JUNE 1967 ( OJ, ENGLISH SPECIAL EDITION, 1967, P . 33 ) ON THE COMMON ORGANIZATION OF THE MARKET IN CEREALS,
Grounds
1 BY AN ORDER RECEIVED AT THE COURT ON 30 JUNE 1971 THE FINANZGERICHT HAMBURG, PURSUANT TO ARTICLE 177 OF THE TREATY ESTABLISHING THE EEC, REFERRED VARIOUS QUESTIONS WHICH RELATE ESSENTIALLY TO THE INTERPRETATION OF THE TERMS " DAY OF IMPORTATION " AND " IMPORT EFFECTED " CONTAINED IN ARTICLE 15 OF REGULATION NO 120/67/EEC OF THE COUNCIL ON THE COMMON ORGANIZATION OF THE MARKET IN CEREALS .
THE FIRST QUESTION ( I ( 1 AND 2 ))
2 THE COURT IS ASKED FIRST TO DECIDE WHETHER ARTICLE 15 ( 1 ) OF THAT REGULATION MUST BE INTERPRETED AS MEANING THAT WHEN GOODS HAVE BEEN STORED IN DEFERRED DUTY WAREHOUSES, THE DATE OF THE REMOVAL OF THE GOODS FROM THE WAREHOUSE MUST BE REGARDED AS THE DAY OF IMPORTATION AND, CONSEQUENTLY, AS DETERMINING THE RATE OF LEVY . THE GROUNDS OF THE ORDER MAKING REFERENCE SHOW THAT THIS QUESTION CONCERNS IMPORTS FROM THIRD COUNTRIES INTO THE FEDERAL REPUBLIC OF GERMANY OF BARLEY STORED IN A DEFERRED DUTY WAREHOUSE . ALTHOUGH, ACCORDING TO THE GERMAN LAW IN FORCE AT THE TIME, GOODS WERE ONLY ADMITTED INTO DEFERRED DUTY WAREHOUSES AFTER THEIR CLEARANCE THROUGH CUSTOMS FOR RELEASE INTO FREE CIRCULATION, PAYMENT OF THE LEVY WAS SUSPENDED FOR THE PERIOD OF STORAGE, THE GOODS REMAIN SUBJECT TO THE SUPERVISION OF THE CUSTOMS OFFICE AND CAPABLE OF BEING RE-EXPORTED . IT MUST BE EXAMINED WHAT RATE OF LEVY IS TO BE APPLIED TO THE GOODS UPON THEIR REMOVAL FROM STORE .
3 ACCORDING TO ARTICLE 15 ( 1 ) OF REGULATION NO 120/67 THE LEVY TO BE IMPOSED IS THE LEVY APPLICABLE ON THE DAY OF IMPORTATION . THE CONCEPT " DAY OF IMPORTATION ", WHICH IS CONCLUSIVE FOR THE PURPOSES OF THE APPLICATION OF THE LEVY SCHEME MUST HAVE THE SAME MEANING IN ALL THE MEMBER STATES, SINCE OTHERWISE THERE IS A DANGER THAT DIFFERENT RATES OF LEVY WOULD BE APPLID TO GOODS WHICH ARE IN THE SAME SITUATION ECONOMICALLY AT THE SAME DATE AND THE INTRODUCTION OF WHICH INTO THE TERRITORY OF THE MEMBER STATES HAS COMPARABLE