Official Journal of the European Union

C 179/15

Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 1 April 2010 — Sony Logistics Europe B.V. v Staatssecretaris van Financiën

(Case C-153/10)

(2010/C 179/24)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Sony Logistics Europe B.V.

Defendant: Staatssecretaris van Financiën

Questions referred


Must Community law, and in particular Article 12(2) and (5) and Article 217(1) of the CCC (1), and Article 11 of the CCIR (2) in conjunction with Article 243 of the CCC, be interpreted to mean that a person involved in proceedings concerning customs duties which have been imposed may challenge their imposition by producing binding tariff information issued in another Member State for the same goods, which information was still the subject of a legal dispute at that time, but was eventually revised?


If the answer to Question 1 is in the affirmative, can the person declaring the goods to customs in his own name and for his own account successfully rely in a case such as this, when making customs declarations for release for free circulation, on binding tariff information whose holder is not that person, but an associated firm on whose instructions that person made the customs declarations?


If the answer to Question 2 is in the negative, does Community law preclude a person in a case such as this from successfully relying on a national policy decision in which the national authorities raise the expectation that, in respect of the tariff classification of the goods declared, it can rely on tariff information issued to a third party for the same goods?

(1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1)

(2)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1)