Judgment of the Court (Third Chamber) 8 April 1992

In Case C-371/90, REFERENCE to the Court under Article 177 of the EEC Treaty by Tribunal Fiscal Aduaneiro (Customs Court), Oporto for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber), composed of: F. Grévisse, President of the Chamber, J. C. Moitinho de Almeida, Judges, Advocate General: G. Tesauro, Registrar: H. A. Rühl, Principal Administrator,

after considering the written observations submitted on behalf of:

Beirafrio — Industria de Produtos Alimentares Lda, by Ricardo Garcâo Soares and Adriano Garcâo Soares, of the Oporto Bar,

the Portuguese Government, by Luis Fernandes, Director of the Legal Department, Directorate General for European Community Matters, and Maria Luisa Duarte, Legal Adviser in the Legal Department of that Directorate, acting as Agents,

the Portuguese Ministério Público, by Isabel Aguiar,

the Commission of the European Communities, by Blanca Rodríguez Galindo, a member of its Legal Service, and Helena Varandas, a member of the Portuguese Civil Service seconded to the Commission Legal Service, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of Beirafrio, the Portuguese Government and the Commission at the hearing on 10 January 1992,

after hearing the Opinion of the Advocate General at the sitting on 12 February 1992,

gives the following

Judgment

The first, second and third questions

The fourth question

Costs

1 Language of the case: Portuguese.