Opinion of Mr Advocate General Lenz delivered on 29 June 1988

1 Translated from the German.

2 Council Decision 87/369/EEC of 7 April 1987 concerning the conclusion of the International Convention on the Harmonized Commodity Description and Coding System and of the Protocol of Amendment thereto (OJ 1987, L 198, p. 1).

3 OJ 1984, C 120, p. 2.

4 Judgment of the Court of 19 November 1975 in Case 38/75 Douaneagent der NV Nederlandse Spoorwegen v Inspecteur der invoerrechten en accijnzen [1975] ECR 1439, at p. 1451.

5 Regulation (EEC) No 950/68 of the Council of 28 June 1968 on the Common Customs Tariff (OJ, English Special Edition 1968 (I), p. 275).

6 For the first time in respect of the entire Common Customs Tariff by Regulation No 1/71 of 17 December 1970 amending Regulation (EEC) No 950/68 on the Common Customs Tariff (OJ 1971, L 1, p. 1).

7 See, for example, Decisions of 14 June 1977 and 18 December 1978, OJ 1977, L 149, p. 17, and OJ 1979, L 6, p. 23.

8 Judgment of 31 March 1971 in Case 22/70 Commission v Council [1971] ECR 263.

9 Judgment of 26 March 1987 in Case 45/86 Commission v Council [1987] ECR 1493.

10 Case 51/87 Commission v Council Opinion of 29 June 1988.

11 Ibid., paragraphs 15 to 19.

12 Regulation No 1445/72 of the Council of 24 April 1972 concerning the nomenclature of goods for the external trade statistics of the Community and statistics of trade between Member States (Nimexe), OJ English Special Edition 1965-72, p. 53.

13 Ibid., paragraphs 15 to 19.

14 Council Regulation No 3367/87 of 9 November 1987 on the application of the Combined Nomenclature to the statistics of trade between Member States and amending Regulation No 1736/75 on the external trade statistics of the Community and statistics of trade between its Member States, OJ 1987, L 321, p. 3.