CELEX: C1997/295/04
Language: en
Date: 1997-09-27 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 17 July 1997 in Case C-97/95 (reference for a preliminary ruling from the Tribunal Tributário de Segunda Instância): Pascoal & Filhos Lda v. Fazenda Pública (Customs duties - Methods of administrative cooperation - Procedures for verifying EUR.1 certificates - Post-clearance recovery of customs duties - Person responsible for the customs debt)

27. 9 . 97              EN                 Official Journal of the European Communities                                   C 295/3
also represented: Trafikministeriet, on the interpretation of         Community ( OJ L 175 , 1 . 7. 1986, p. 1 ) and Council
Articles 9 to 13 , 84 and 95 of the EEC Treaty, the Court             Regulation ( EEC ) No 2913/92 of 12 October 1992
( Sixth Chamber ), composed of G. F. Mancini, President of            establishing the Community Customs Code ( OJ L 302,
the Chamber, J. L. Murray and P. J. G. Kapteyn                        19 . 10. 1992, p. 1 ) — the Court ( Fifth Chamber),
( Rapporteur ), Judges; F. G. Jacobs, Advocate-General ; H.           composed of: J. C. Moitinho de Almeida, President of the
von Holstein, Deputy Registrar, for the Registrar, gave a             Chamber, L. Sevon, D. A. O. Edward ( Rapporteur ), P.
judgment on 17 July 1997, in which it has ruled :                     Jann and M. Wathelet, Judges; G. Cosmas, Advocate­
                                                                      General; R. Grass, Registrar, has given a judgment on
                                                                      17 July 1997, in which it has ruled :
1 . It is contrary to Article 95 of the EEC Treaty for a
     Member State to impose a 40% import surcharge on a
     general duty levied on goods loaded, unloaded, or                1 . A communication addressed to the authorities of the
     otherwise taken on board or landed within its ports or               State of importation by the authorities of the State of
     in the deep-water approach channels to its ports where               exportation following subsequent verification of an
     goods are imported by ship from another Member                       EUR.l movement certificate, in which the latter
     State.
                                                                          merely confirm that the certificate in question was
                                                                           improperly issued and must therefore be cancelled,
                                                                           without setting out in detail the reasons justifying
2 . Application to a claim for repayment based on breach                   cancellation, must be regarded as 'results of . . .
     of Article 95 of a rule of national law under which                   verification ' within the meaning of Article 25 (3) of
     proceedings for recovery of charges unduly paid are                  Annex II to Council Decision 86/283/EEC of 30 June
     time-barred after a period of five years is not contrary              1986 on the association of the overseas countries and
     to Community law, even if the effect of that rule is to               territories with the European Economic Community.
     prevent, in whole or in part, the repayment of those                  The authorities of the State of importation are entitled
     charges.                                                              to bring an action for recovery of the uncollected
                                                                           customs duties on the basis of such a communication
(') OJ C 120, 30 . 4 . 1994 .                                             alone, without seeking to establish the true origin of
                                                                           the goods imported.
                                                                      2 . The responsibility of the exporter, as referred to in
                                                                          Article 10 (1 ) of Annex II to Decision 86/283/EEC,
                                                                          does not extend to customs duties which prove to be
               JUDGMENT OF THE COURT                                      due in respect of the importation into the European
                                                                           Community of goods which are the subject of an
                          ( Fifth Chamber)
                                                                          EUR.l movement certificate, even where the latter
                          of 17 July 1997                                 was issued on the basis of false information supplied
                                                                           by the exporter as to the origin of the goods and was
in Case C-97/95 ( reference for a preliminary ruling from                 cancelled following subsequent verification.
the Tribunal Tributário de Segunda Instância ): Pascoal &
               Filhos Lda v. Fazenda Pública (')
(Customs duties — Methods of administrative cooperation               3 . The fact of requiring an importer who has acted in
— Procedures for verifying EUR.l certificates — Post­                     good faith to pay customs duties payable on the
clearance recovery of customs duties — Person responsible                 importation of goods in respect of which the exporter
                       for the customs debt)                              has committed a customs offence, where the importer
                                                                          has played no part in that offence, is not contrary to
                            ( 97/C 295/04                                  the general principles of law which the Court is
                                                                          required to uphold.
              (Language of the case: Portuguese)
                                                                      4 . The fact that the authorities of the State of
                                                                          exportation issued an EUR.l movement certificate
  (Provisional translation; the definitive translation will be            pursuant to Decision 86/283/EEC without having
          published in the European Court Reports)                         carried out any prior check to determine the true
                                                                           origin of the goods in question does not constitute a
                                                                           case of force majeure preventing post-clearance
In Case C-97/95 : reference to the Court under Article 177                recovery of customs duties owed by an importer who
of the EC Treaty from the Tribunal Tributario de Segunda                  has acted in good faith.
Instancia ( Fiscal Court of Second Instance ) ( Portugal ) for a
preliminary ruling in the proceedings pending before that
court between Pascoal & Filhos Lda and Fazenda Publica                (') Of C 174, 8 . 7. 1995 .
— on the interpretation of Council Decision 86/283/EEC
of 30 June 1986 on the association of the overseas
countries and territories with the European Economic