Opinion of Mr advocate-general Roemer delivered on 27 October 1971

1 Translated from the German.

2 Paragraph 94 in conjunction with Paragraph 144 of the Abgabenordnung.

3 Paragraph 28 of the Allgemeine Zollordnung.

4 Cf. Bail-Schädel-Hutter, Kommentar zum Zollgesetz, note to Article 23.

5 Cf. Bail-Schädel-Hutter op. cit., p. 266.

6 Cf., ibid., note to Article 23.

7 Cf. Bail-Schädel-Hutter, op. cit., note to Article 23.