Keywords
Summary

Keywords

1. Preliminary rulings - Reference to the Court - Obligation to refer - None - Conditions - Decisions of a national court or tribunal appealable to a supreme court subject to a condition of admissibility

(Art. 234 EC, third para.)

2. Common Customs Tariff - Duty-free allowances for goods contained in travellers' personal luggage - Non-commercial nature of goods imported - Assessment criteria

(Council Regulation No 918/83, Art. 45(2)(b), as amended by Regulation No 355/94)

3. Common Customs Tariff - Duty-free allowances for goods contained in travellers' personal luggage - Non-commercial nature of goods imported - National administrative instructions imposing binding quantitative limits on relief from customs duties - Not permissible

(Council Regulation No 918/83, Art. 45, as amended by Regulation No 355/94)

Summary

$$1. Where its decisions may be appealed to a supreme court, a national court or tribunal is not under the obligation referred to in the third paragraph of Article 234 EC to refer a question to the Court of Justice for a preliminary ruling even if examination of the merits by the supreme court is subject to a prior declaration of admissibility.

( see paras 16, 19, operative part 1 )

2. The question whether an importation of goods is non-commercial, within the meaning of Article 45(2)(b) of Regulation No 918/83 setting up a Community system of reliefs from customs duty, as amended by Regulation No 355/94, must be examined case by case on the basis of an overall assessment of the circumstances, taking into account the nature of the importation and the quantity of goods involved, the frequency with which the same goods are imported by the traveller concerned, but also, where appropriate, taking into account that traveller's lifestyle and habits or his family environment.

( see para. 27, operative part 2 )

3. Article 45 of Regulation No 918/83 setting up a Community system of reliefs from customs duty, as amended by Regulation No 355/94, precludes national administrative instructions or practices which impose binding quantitative limits on relief from customs duties or which would have the effect of creating an irrebuttable presumption that the importation concerned is commercial by reason of the quantity of goods imported.

( see para. 33, operative part 3 )