CELEX: C2003/044/12
Language: en
Date: 2003-02-22 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 16 January 2003 in Case C-422/00 (Reference for a preliminary ruling from the VAT and Duties Tribunal, London): Capespan International plc v Commissioners of Customs & Excise (Community Customs Code — Fruit and vegetables — Calculation of customs value)

22.2.2003               EN                          Official Journal of the European Union                                                C 44/7
                  JUDGMENT OF THE COURT                                     3.    On a proper construction of Article 5 of Regulation No 3223/
                                                                                  94, an importer who is not in a position to make a definitive
                                                                                  declaration of customs value at the time of customs clearance of
                         (Fifth Chamber)                                          fruit and vegetables coming under the scope of that regulation
                                                                                  may give a provisional indication of that value under
                                                                                  Article 254 of Commission Regulation (EEC) No 2454/93 of
                        of 16 January 2003                                        2 July 1993 laying down provisions for the implementation of
                                                                                  Council Regulation (EEC) No 2913/92 establishing the
                                                                                  Community Customs Code only where the value of the
in Case C-422/00 (Reference for a preliminary ruling                              abovementioned products is determined according to the method
from the VAT and Duties Tribunal, London): Capespan                               provided for in Article 5(1)(b) of Regulation No 3223/94.
International plc v Commissioners of Customs & Excise (1)
                                                                            (1 ) OJ C 28 of 27.1.2001.
(Community Customs Code — Fruit and vegetables —
                   Calculation of customs value)
                          (2003/C 44/12)
                                                                                             JUDGMENT OF THE COURT
                    (Language of the case: English)
                                                                                                       (Fifth Chamber)
                                                                                                     of 16 January 2003
In Case C-422/00: Reference to the Court under Article 234                  in Case C-205/01: Commission of the European Communi-
EC by the VAT and Duties Tribunal, London (United Kingdom)                               ties v Kingdom of the Netherlands (1)
for a preliminary ruling in the proceedings pending before that
court between Capespan International plc and Commissioners
of Customs & Excise, first, on the interpretation of Articles 28            (Failure of a Member State to fulfil its obligations —
to 36 of Council Regulation (EEC) No 2913/92 of 12 October                  Directive 86/609/EEC — Protection of animals used for
1992 establishing the Community Customs Code (OJ 1992                       experimental and other scientific purposes — Incomplete
L 302, p. 1), Articles 141 to 181a of Commission Regulation                                              transposition)
(EEC) No 2454/93 of 2 July 1993 laying down provisions for
the implementation of Regulation No 2913/92 (OJ 1993                                                    (2003/C 44/13)
L 253, p. 1), and Article 5 of Commission Regulation (EC)
No 3223/94 of 21 December 1994 on detailed rules for the
                                                                                                 (Language of the case: Dutch)
application of the import arrangements for fruit and vegetables
(OJ 1994 L 337, p. 66), and, secondly, on the validity of
Commission Regulation (EC) No 1498/98 of 14 July 1998                       (Provisional translation; the definitive translation will be published
amending Regulation No 3223/94 (OJ 1998 L 198, p. 4), the                                       in the European Court Reports)
Court (Fifth Chamber), composed of: M. Wathelet (Rappor-
teur), President of the Chamber, C.W.A. Timmermans,
D.A.O. Edward, P. Jann and S. von Bahr, Judges; P. Léger,
Advocate General; M.-F. Contet, Administrator, for the Regis-               In Case C-205/01, Commission of the European Communities
trar, has given a judgment on 16 January 2003, in which it                  (Agent: R. Wainwright, assisted by J. Stuyck, avocat) v Kingdom
has ruled:                                                                  of the Netherlands (Agent: H.G. Sevenster): Application for a
                                                                            declaration that, by failing to adopt, or in any event to
                                                                            communicate to the Commission, all the laws, regulations and
1.    The customs value of fruit and vegetables coming within               administrative provisions necessary in order to transpose into
      the scope of Commission Regulation (EC) No 3223/94 of                 national law Articles 8(2), 11, 18(1) and 22(1) of Council
      21 December 1994 on detailed rules for the application of the         Directive 86/609/EEC of 24 November 1986 on the approxi-
      import arrangements for fruit and vegetables must, in respect of      mation of laws, regulations and administrative provisions of
      the period between 18 March 1997 and 17 July 1998                     the Member States regarding the protection of animals used
      inclusive, be determined in accordance with the rules for             for experimental and other scientific purposes (OJ 1986 L 358,
      calculating entry price provided for in Article 5 of that             p. 1), the Kingdom of the Netherlands has failed to fulfil its
      regulation.                                                           obligations under that directive, the Court (Fifth Chamber),
                                                                            composed of: C.W.A. Timmermans, President of the Fourth
                                                                            Chamber, acting for the President of the Fifth Chamber,
2.    Consideration of the third question referred has disclosed no         D.A.O. Edward, A. La Pergola (Rapporteur), P. Jann and S. von
      factor capable of affecting the validity of Commission Regu-          Bahr, Judges; A. Tizzano, Advocate General; H. von Holstein,
      lation (EC) No 1498/98 of 14 July 1998 amending Regu-                 Deputy Registrar, has given a judgment on 16 January 2003,
      lation No 3223/94.                                                    in which it: