JUDGMENT OF 10. 12. 1970 — CASE 27/70 EDDING v HAUPTZOLLAMT HAMBURG

In Case 27/70 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Hamburg for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, A. M. Donner and A. Trabucchi (Presidents of Chambers), J. Mertens de Wilmars (Rapporteur) and P. Pescatore, Judges, Advocate-General: K. Roemer Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

II — Observations submitted under Article 20 of the Statute

A — Observations submitted by the Commission of the European Communities

B — Observations of the Hauptzollamt Hamburg-St. Annen, of the Hauptzöllamt Hamburg-Jonas and of the Federal Republic of Germany

1. The first question

2. The second question

C — Observations of the Edding undertaking

Grounds of judgment

Costs