Keywords
Summary

Keywords

Accession of new Member States to the Communities - Finland - Free movement of goods - Common Customs Tariff - Temporary derogation - National customs tariff applicable to non-member countries for certain products - Application to imports of products originating in a non-member country which have been released into free circulation in another Member State - Not permissible

(Act of Accession 1994, Art. 99)

Summary

Article 99 of the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden is to be interpreted as not having permitted the Republic of Finland to levy, for a period of three years from its accession to the Community on 1 January 1995, customs duties on imports of products which had already been released into free circulation in another Member State.

The wording of Article 99 of the Act of Accession shows that that provision constitutes a temporary derogation from the application in full of the Common Customs Tariff in trade between the Republic of Finland and non-member countries as regards the products referred to in Annex XI to the Act of Accession. It does not, however, provide for any derogation from the principle of free movement of goods between Member States, whether in relation to products originating in the Member States or to products assimilated thereto.