Order of the Court (Seventh Chamber) of 7 December 2007 – Agenzia Dogane Circoscrizione Doganale di Genova v Euricom
(Case C‑505/06)
First paragraph of Article 104(3) of the Rules of Procedure – Community Customs Code – Inward processing – Association Agreement – Prior export of rice to a non‑member country bound by a preferential customs agreement – Article 216 of the Customs Code
Customs union – Customs debt arising where preferential tariff treatment obtained in a non-member country (Council Regulation No 2913/92, Arts 115(1)(b) and 216) (see para. 26, operative part)
Re:
| Reference for a preliminary ruling – Commissione tributaria regionale di Genova – Interpretation of Article 114, Article 115(1) and (3) and Article 216 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) – Rice exported under inward processing arrangements to a third country with which there is an agreement for preferential customs treatment. |
Operative part
Article 216 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, is applicable to the inward processing operations referred to in Article 115(1)(b) of that regulation in which compensating products have been exported from the Community before importation of the import goods.