JUDGMENT OF 11.7.1984 — CASE 89/83 HAUPTZOLLAMT HAMBURGJONAS v DIMEX

In Case 89/83 REFERENCE to the Court of Justice under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Court] for a preliminary ruling in the proceedings pending before that court between

THE COURT (Fourth Chamber) composed of: T. Koopmans, President of Chamber, K. Bahlmann, P. Pescatore, A. O'Keeffe and G. Bosco, Judges, Advocate General: C. O. Lenz Registrar: D. Louterman, Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

A — Legislation

B — Summary of the facts

C — Procedure

II — Written observations submitted to the Court

A — Observations submitted by the Commission

B — Oberservations submitted by the Hauptzollamt

C — Observations submitted by Dimex

III — Oral procedure

Decision

(a) The first question

(b) The second question

(c) The third question

Costs