JUDGMENT OF 11. 12. 1973 — CASE 147/73 LENSING v HAUPTZOLLAMT BERLIN-PACKHOF

In Case 147/73 Reference to the Court under Article 177 of the EEC Treaty by the Berlin Finanzgericht for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, M. Sørensen (Rapporteur), President of Chamber, R. Monaco, J. Mertens de Wilmars, P. Pescatore, C. Ó Dálaigh and A. J. Mackenzie Stuart, Judges, Advocate-General: A. Trabucchi Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

II — Observations submitted to the Court

Grounds of judgment

Costs

I —. Facts and procedure

1. In May 1971 the plaintiff in the main action imported 100 sacks of raw coffee from Africa. The plaintiff claimed exemption from customs duty under the Common Customs Tariff, stating that the coffee came from the Republic of Guinea and by reason of this fact came under the scheme provided for by the Convention of Association with the African and Malagasy States. It produced a certificate certifying that the coffee came from Guinea and referred to a decree of the Federal Minister of Finance of 28 December 1966 which reads as follows: In the case of imports from the Republic of Guinea the preferences under the EEC Treaty are to be granted for the time being ….

2. The plaintiff disputed this decision, which was confirmed by the Hauptzollamt Berlin-Packhof, and took the matter to the Finanzgericht Berlin. By order dated 4 June 1973, the latter decided to stay the proceedings and to request the Court under Article 177 of the EEC Treaty to give a preliminary ruling on the following question:

3. The Order of the Finanzgericht was registered at the Court Registry on 26 June 1973.

II —. Observations submitted to the Court

1. By order of 4 June 1973, filed at the Court on 26 June 1973, the Berlin Finanzgericht referred the following question to the Court for a preliminary ruling under Article 177 of the Treaty:

2. Article 131 provides that the Member States agree to associate with the Community the non-European countries and territories which have special relations with certain of them.

3. The system of association with 18 of the States which had become independent in the meantime was governed by the the Convention of Association between the European Economic Community and the African and Malagasy States associated with the Community signed at Yaoundé on 20 July 1963 and renewed by the Convention of 29 July 1969.

4. Consequently imports coming from Guinea were not in 1971 to be regarded as coming from a State or territory associated with the EEC and ought not to benefit from freedom from duty in Member States under this head.

5. The costs incurred by the Commission of the European Communities, which has submitted observations to the Court, are not recoverable and as these proceedings are, insofar as the parties to the main action are concerned, a step in the action pending before the national court, the decision on costs is a matter for that court.

On those grounds, Upon reading the pleadings; Upon hearing the report of the Judge-Rapporteur; Upon hearing the observations of the Commission of the European Communities; Upon hearing the opinion of the Advocate-General; Having regard to the Treaty establishing the European Economic Community, especially Articles 131, 136 and 177; Having regard to the Implementing Convention on the Association of the Overseas Countries and Territories with the Community, annexed to the EEC Treaty; Having regard to the Convention of Association between the European Economic Community and the African and Malagasy States associated with the Community signed at Yaoundé on 20 July 1963 and renewed by the Convention of 29 July 1969; Having regard to the Council Decisions of 25 February 1964 and 29 September 1970 concerning the Association of the Overseas Countries and Territories with the EEC; Having regard to the Protocol on the Statute on the Court of Justice of the European Economic Community, especially Article 20; Having regard to the Rules of Procedure of the Court of Justice of the European Communities, THE COURT in answer to the question referred to it by the Berlin Finanzgericht by Order of 4 June 1973, hereby rules: