Judgment of the Court of 20 April 1983. - Commission of the European Communities v Kingdom of the Netherlands. - Usual forms of handling which may be carried out in customs warehouses and in free zones. - Case 49/82.
European Court reports 1983 Page 01195
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
COMMON CUSTOMS TARIFF - CUSTOMS WAREHOUSING PROCEDURE - INWARD PROCESSING PROCEDURE - SCOPE AF EACH - CRITERIA FOR DEFINING SCOPE - NEW PACKING , SUITED TO NEEDS OF ULTIMATE RECIPIENT , OF BULK BUTTER STORED IN CUSTOMS WAREHOUSES - OPERATION FALLING WITHIN INWARD PROCESSING PROCEDURE
( COUNCIL DIRECTIVES 69/73 , ART . 2 ; 69/74 , ART . 9 ( 1 ); AND 71/235 , ART . 1 ( 1 ))
Summary
IT IS CLEAR FROM THE FIRST SUBPARAGRAPH OF ARTICLE 9(1 ) OF DIRECTIVE 69/74 THAT THE ESSENTIAL PURPOSE OF CUSTOMS WAREHOUSES IS TO PROVIDE FOR THE STORAGE OF GOODS . THAT IS WHY THE HANDLING AUTHORIZED DURING STORAGE IS CONFINED TO ' ' SUCH USUAL FORMS OF HANDLING AS ARE NEEDED TO ENSURE PRESERVATION OR TO IMPROVE PACKAGING OR MARKETABLE QUALITY ' ' . IT FOLLOWS , THEREFORE , THAT SUCH OPERATIONS ARE NOT INTENDED , IN PRINCIPLE , TO PERMIT THE GOODS TO PASS FROM ONE STAGE OF MARKETING TO ANOTHER AND THAT AN EXPRESS PROVISION IS REQUIRED FOR ANY EXCEPTIONS TO THAT RULE IN THE CASE OF CERTAIN OPERATIONS CONCERNING SPECIFIC PRODUCTS .
WHERE THE PURPOSE AND THE EFFECT OF AN OPERATION IS TO PLACE BULK BUTTER STORED IN THE WAREHOUSES OF A MEMBER STATE IN A NEW PACKING SUITED TO THE NEEDS OF THE ULTIMATE RECIPIENT OF THE PRODUCT , THE CONCLUSION MUST BE DRAWN THAT SINCE THE LIST SET OUT IN ARTICLE 1 ( 1 ) OF DIRECTIVE 71/235 DOES NOT CONTAIN AN EXPRESS PROVISION AUTHORIZING A FORM OF HANDLING OF THAT KIND IN RELATION TO BUTTER , THE OPERATION IN QUESTION DOES NOT COME WITHIN THE SCOPE OF THE CUSTOMS WAREHOUSING PROCEDURE AND IS THEREFORE COVERED BY THE INWARD PROCESSING PROCEDURE AS DEFINED IN ARTICLE 2 OF DIRECTIVE 69/73 .
Parties
IN CASE 49/82
COMMISSION OF THE EUROPEAN COMMUNITIES , REPRESENTED BY ITS LEGAL ADVISER , ALBERTO PROZZILLO , ASSISTED BY THOMAS VAN RIJN , A MEMBER OF ITS LEGAL DEPARTMENT , ACTING AS AGENTS , WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE OFFICE OF ORESTE MONTALTO , A MEMBER OF THE LEGAL DEPARTMENT , JEAN MONNET BUILDING , KIRCHBERG ,
APPLICANT ,
V
KINGDOM OF THE NETHERLANDS , REPRESENTED BY ADRIAAN BOS , DEPUTY LEGAL ADVISER AT THE MINISTRY OF FOREIGN AFFAIRS AT THE HAGUE , ACTING AS AGENT , WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE NETHERLANDS EMBASSY ,
DEFENDANT ,
Subject of the case
APPLICATION FOR A DECLARATION THAT THE KINGDOM OF THE NETHERLANDS HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER THE EEC TREATY BY AUTHORIZING THE PACKING IN SMALL PACKAGES OF BUTTER FROM NON-MEMBER COUNTRIES IN CUSTOMS