Opinion of Mr Advocate General Cruz Vilaça delivered on 6 July 1988

1 Translated from the Portuguese.

2 OJ L 134, 31.5.1980, p. 1.

3 OJ, English Special Edition 1968 (I), p. 275.

4 OJ L 313, 4.11.1983, p. 1.

5 OJ L 376, 31.12.1982, p. 1.

6 The plaintiff in the main proceedings also refers, in the same connection, to a proposal for a definition of packings drawn up by the Technical Committee on Customs Valuation of the Customs Cooperation Council, according to which all goods which are used to wrap, protect, stow or separate goods from other goods during transport are considered to be packings.

7 OJ L 38, 9.2.1977, p. 1.

8 OJ L 196, 17.7.1987, p. 4.

9 The substitution of the word Verpackungen for the word Umschließungen, and the new wording of Section 11, D 1 (a) of Part I of the Common Customs Tariff in Council Regulation (EEC) No 2658/87 of 23 July 1987 (OJ L 256, 7.9.1987, p. 1), should have relegated the problems of interpretation raised in these proceedings to the role of historical curiosities.

10 OJ L 256, 7.9.1987, p. 1.

11 OJ L 134, 31.5.1980, p. 1.