Gesellschaft für Überseehandel mbH v Handelskammer Hamburg.
Date: 1977-01-26
5 ACCORDING TO THE LAST RECITAL IN THE PREAMBLE TO REGULATION NO 802/68 AND TO ARTICLE 1 OF THAT REGULATION , A COMMON DEFINITION OF THE CONCEPT OF THE ORIGIN OF GOODS CONSTITUTES AN INDISPENSABLE MEANS OF ENSURING THE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF , OF QUANTITATIVE RESTRICTIONS AND OF ALL OTHER MEASURES ADOPTED , IN RELATION TO THE IMPORTATION OR EXPORTATION OF GOODS , BY THE COMMUNITY OR BY THE MEMBER STATES .

FOR THOSE PURPOSES , ARTICLES 4 AND 5 OF THE REGULATION BASE SUCH A DEFINITION ON OBJECTIVE CRITERIA , MAKING IT POSSIBLE TO ENSURE THE UNIFORM APPLICATION IN ALL THE MEMBER STATES OF THE CONCEPT OF THE ORIGIN OF GOODS AND THUS TO AVOID DEFLECTIONS OF TRADE AND ABUSES .

IN PARTICULAR , THERE CAN BE SEEN IN ARTICLE 6 OF THE REGULATION THE INTENTION TO PREVENT THE ORIGIN OF GOODS IN THE PRODUCTION OF WHICH TWO OR MORE COUNTRIES ARE CONCERNED FROM BEING DETERMINED BY WAY OF A NON-SUBSTANTIAL PROCESS OR OPERATION IN SUCH A MANNER AS TO DEFEAT THE PURPOSES OF ARTICLE 1 OR TO CIRCUMVENT THE MEASURES ADOPTED BY THE MEMBER STATES IN RELATION TO IMPORTATION OR EXPORTATION .

IN THESE CIRCUMSTANCES , IT WOULD NOT SEEM SUFFICIENT TO SEEK CRITERIA DEFINING THE ORIGIN OF GOODS IN THE TARIFF CLASSIFICATION OF THE PROCESSED PRODUCTS , FOR THE COMMON CUSTOMS TARIFF HAS BEEN CONCEIVED TO FULFIL SPECIAL PURPOSES AND NOT IN RELATION TO THE DETERMINATION OF THE ORIGIN OF PRODUCTS .

ON THE CONTRARY , IN ORDER TO MEET THE PURPOSES AND REQUIREMENTS OF REGULATION NO 802/68 , THE DETERMINATION OF THE ORIGIN OF GOODS MUST BE BASED ON A REAL AND OBJECTIVE DISTINCTION BETWEEN RAW MATERIAL AND PROCESSED PRODUCT , DEPENDING FUNDAMENTALLY ON THE SPECIFIC MATERIAL QUALITIES OF EACH OF THOSE PRODUCTS .
6 THEREFORE , THE LAST PROCESS OR OPERATION REFERRED TO IN ARTICLE 5 OF THE REGULATION IS ONLY ' SUBSTANTIAL '  FOR THE PURPOSES OF THAT PROVISION IF THE PRODUCT RESULTING THEREFROM HAS ITS OWN PROPERTIES AND A COMPOSITION OF ITS OWN , WHICH IT DID NOT POSSESS BEFORE THAT PROCESS OR OPERATION .

IN PROVIDING THAT THE SAID PROCESS OR OPERATION MUST , IN ORDER TO CONFER A PARTICULAR ORIGIN , RESULT IN THE MANUFACTURE OF A NEW PRODUCT OR REPRESENT AN IMPORTANT STAGE OF MANUFACTURE , THE ABOVEMENTIONED ARTICLE 5 SHOWS IN FACT THAT ACTIVITIES AFFECTING THE PRESENTATION OF THE PRODUCT FOR THE PURPOSES OF ITS USE , BUT WHICH DO NOT BRING ABOUT A SIGNIFICANT QUALITATIVE CHANGE IN ITS PROPERTIES , ARE NOT OF SUCH A NATURE AS TO DETERMINE THE ORIGIN OF THE SAID PRODUCT .
7 THE GRINDING OF A RAW MATERIAL SUCH AS RAW CASEIN TO VARIOUS DEGREES OF FINENESS CANNOT BE CONSIDERED AS A PROCESS OR OPERATION FOR THE PURPOSES OF ARTICLE 5 OF REGULATION NO 802/68 , BECAUSE THE ONLY EFFECT OF DOING SO IS TO CHANGE THE CONSISTENCY OF THE PRODUCT AND ITS PRESENTATION FOR THE PURPOSES OF ITS LATER USE ; IT DOES NOT BRING ABOUT A SIGNIFICANT QUALITATIVE CHANGE IN THE RAW MATERIAL .

FURTHERMORE , THE QUALITY CONTROL BY GRADING TO WHICH THE GROUND PRODUCT IS SUBJECTED AND THE MANNER IN WHICH IT IS PACKAGED RELATE ONLY TO THE REQUIREMENTS FOR MARKETING THE PRODUCT AND DO NOT AFFECT ITS SUBSTANTIAL PROPERTIES .