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Document 62008CA0007
Case C-7/08: Judgment of the Court (First Chamber) of 2 July 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Har Vaessen Douane Service BV v Staatssecretaris van Financiën (Relief from import duties — Regulation (EEC) No 918/83 — Article 27 — Goods of a negligible individual value dispatched as a grouped consignment — Consignments dispatched direct from a third country to a consignee in the Community)
Case C-7/08: Judgment of the Court (First Chamber) of 2 July 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Har Vaessen Douane Service BV v Staatssecretaris van Financiën (Relief from import duties — Regulation (EEC) No 918/83 — Article 27 — Goods of a negligible individual value dispatched as a grouped consignment — Consignments dispatched direct from a third country to a consignee in the Community)
Case C-7/08: Judgment of the Court (First Chamber) of 2 July 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Har Vaessen Douane Service BV v Staatssecretaris van Financiën (Relief from import duties — Regulation (EEC) No 918/83 — Article 27 — Goods of a negligible individual value dispatched as a grouped consignment — Consignments dispatched direct from a third country to a consignee in the Community)
IO C 205, 29.8.2009, p. 6–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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29.8.2009 |
EN |
Official Journal of the European Union |
C 205/6 |
Judgment of the Court (First Chamber) of 2 July 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Har Vaessen Douane Service BV v Staatssecretaris van Financiën
(Case C-7/08) (1)
(Relief from import duties - Regulation (EEC) No 918/83 - Article 27 - Goods of a negligible individual value dispatched as a grouped consignment - Consignments dispatched direct from a third country to a consignee in the Community)
2009/C 205/09
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Har Vaessen Douane Service BV
Defendant: Staatssecretaris van Financiën
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden (Netherlands) — Interpretation of Article 27 of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty, as amended by Regulation (EEC) No 3357/91 (OJ 1991 L 105, p. 1) — Consignments dispatched direct from a third country to a consignee in the Community, each of negligible value but dispatched as a grouped consignment with a combined intrinsic value which exceeds the maximum value prescribed by law
Operative part of the judgment
Article 27 of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty, as amended by Regulation (EEC) No 3357/91 of 7 November 1991, does not preclude grouped consignments of goods, with a combined intrinsic value which exceeds the value threshold laid down in Article 27, but which are individually of negligible value, from being admitted free of import duties, provided that each parcel of the grouped consignment is addressed individually to a consignee within the European Community. In that respect, the fact that the contractual partner of those consignees is itself established in the European Community is not relevant where the goods are dispatched directly from a third country to those consignees.