Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 4 August 2010 — Suiker Unie GmbH — Zuckerfabrik Anklam v Hauptzollamt Hamburg-Jonas

(Case C-392/10)

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(2010/C 288/36)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicants: Suiker Unie GmbH — Zuckerfabrik Anklam

Defendants: Hauptzollamt Hamburg-Jonas

Question referred

Is the condition for receipt of a differentiated refund established in Article 15(1) in conjunction with Article 15(3) of Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1999 L 102, p. 11), that is, completion of the customs import formalities, satisfied, when in the third country of destination following release for inward processing without collection of import duties the product undergoes a substantial processing or working within the meaning of Article 24 of Council Regulation (EC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1, as amended) and the product resulting from that processing or working is exported to a third country?