Opinion of Mr Advocate General Mancini

Mr President,

Members of the Court,

1. In the reference for a preliminary ruling dealt with in this Opinion, the Finanzgericht [Finance Court] Bremen has asked the Court for an interpretation of Council Regulation (EEC) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes (Official Journal, L 134, p. 1), to enable it to resolve a dispute between a customs office in the Federal Republic of Germany and Ospig Textilgesellschaft KG W. Ahlers (hereinafter referred to as Ospig), Bremen.

2. In order to clarify the subject-matter in dispute, it is as well to provide an outline of the rules on importation of textile products from Hong Kong into the Community and then to refer to the relevant Community rules.

3. In the light of the above, I shall proceed to examine the question. I recall that the German court inquires whether the costs of acquiring free quotas in Hong Kong are to be included in the calculation of the value for customs purposes.

4. I do not find those arguments persuasive. I will consider them specifically in a moment. However, first, I should like to observe that there is no link between quota costs and the importation of goods or there is a very slender and indirect link because it may be maintained that the charges constitute conditions of sale.

5. In conclusion, I suggest that the Court give the following reply to the question submitted by the Finanzgericht Bremen by order of 12 January 1983 in the action brought by Ospig Textilgesellschaft KG W. Ahlers against Hauptzollamt Bremen-Ost.

1 Translated from the Italian.