Keywords
Summary

Keywords

Common Customs Tariff - Relief from import duties - Fuel on board motorised road vehicles - Standard tanks - Definition - Tanks permanently fixed by one of the manufacturer's dealers or by a coachbuilder - Not covered

(Council Regulation No 918/83, Art. 112(2)(c), as amended by Regulation No 1315/88)

Summary

Article 112(2)(c) of Regulation No 918/83 setting up a Community system of reliefs from customs duty, as amended by Regulation No 1315/88 which also amends Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, must be interpreted as meaning that the definition of `standard tanks' used therein does not apply to tanks fixed to containers equipped with a refrigeration system and intended for long-distance road haulage where those tanks have been permanently fixed by one of the manufacturer's dealers or by a coachbuilder in order to attain certain financial objectives.