CELEX: C2004/094/04
Language: en
Date: 2004-04-17 00:00:00
Title: Judgment of the Court (Fifth Chamber) 4 March 2004 In Case C-290/01 (Reference for a preliminary ruling from the Cour de cassation): Receveur principal des douanes de Villepinte v Derudder & Cie SA

17.4.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 94/3
            
         
      JUDGMENT OF THE COURT
   
   (Fifth Chamber)
   4 March 2004
   In Case C-290/01 (Reference for a preliminary ruling from the Cour de cassation): Receveur principal des douanes de Villepinte v Derudder & Cie SA (1)
   
   (Free movement of goods - Release for free circulation - Taking of a sample - Possibility of challenging the representativeness of that sample)
   (2004/C 94/04)
   Language of the case: French
   In Case C-290/01: References to the Court under Article 234 EC by the Cour de cassation (France) for a preliminary ruling in the proceedings pending before that court between Receveur principal des douanes de Villepinte and Derudder & Cie SA; third party: Tang Frères, on the interpretation of Article 70(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), the Court (Fifth Chamber), composed of: C.W.A. Timmermans (Rapporteur), acting for the President of the Fifth Chamber, A. La Pergola and S. von Bahr, Judges; F.G. Jacobs, Advocate General; H.A. Rühl, Principal Administrator, for the Registrar, has given a judgment on 4 March 2004, in which it has ruled:
   Council Directive 79/695/EEC of 24 July 1979 on the harmonisation of procedures for the release of goods for free circulation and Commission Directive 82/57/EEC of 17 December 1981 laying down certain provisions for implementing Directive 79/695, as amended by Commission Directive 83/371/EEC of 14 July 1983, together with Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, must be interpreted as meaning that it is permissible for a customs declarant or his representative present when a sample was taken by the customs authorities of imported goods and who did not at the time challenge the representativeness of that sample to challenge its representativeness when requested by those authorities to pay additional import duties following their analysis of that sample, provided that the goods concerned have not been released or, if they have been released, that they have not been altered in any way whatsoever, which is for that declarant to prove.
   
      (1)  OJ C 289 of 13.10.2001.