JUDGMENT OF THE COURT

(Third Chamber)

of 12 January 2006

in Case C-311/04: Reference for a preliminary ruling from the Gerechtshof te Amsterdam in Algemene Scheeps Agentuur Dordrecht BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam (1)

(Common Customs Tariff - Tariff headings - Classification of consignments of rice - Additional Note 1(f) to Chapter 10 of the Combined Nomenclature - Validity - Post-clearance recovery of import duties - Article 220(2)(b) of the Community Customs Code - Interpretation - Good faith of the person liable for payment)

(2006/C 60/13)

Language of the case: Dutch

In Case C-311/04: Reference for a preliminary ruling under Article 234 EC from the Gerechtshof te Amsterdam (Amsterdam Regional Court of Appeal) (Netherlands), made by decision of 28 June 2004, received at the Court on 22 July 2004, in the proceedings Algemene Scheeps Agentuur Dordrecht BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam — the Court (Third Chamber), composed of A. Rosas, President of the Chamber, J. Malenovský (Rapporteur), J.-P. Puissochet, S. von Bahr and U. Lõhmus, Judges; J. Kokott, Advocate General; R. Grass, Registrar, gave a judgment on 12 January 2006, in which it ruled as follows:

Examination of the first question raised has revealed no factor of such a kind as to affect the validity of Additional Note 1(f) to Chapter 10 of Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2388/2000 of 13 October 2000.

(1)  OJ C 239, 25.09.2004.