Opinion of Advocate General Van Gerven delivered on 10 December 1992

1 Original language: Dutch.

2 OJ 1985 L 302, p. 23, at pages 132 and 133.

3 Regulation (EEC) No 449/86 of 24 February 1986 determining the arrangements to be applied by the Kingdom of Spain and the Portuguese Republic to trade with certain third countries (OJ 1986 L 50, p. 40).

4 Council Regulation No 314/83 of 24 January 1983 on the conclusion of the Cooperation Agreement between the European Economic Community and the Socialist Federal Republic of Yugoslavia, OJ 1983 L 41, p. 1.

5 This obviously means the Community before the accession of Spain and Portugal.

6 The report for the hearing makes a detailed reference to Article 15.

7 The concept of products originating in the Community is defined in Article 1(2) of the said Protocol 3.

8 Article 3(3) of Protocol 3 specifies the types of working or processing which must be regarded as insufficient

9 See Article 2(2) of the Treaty concerning the accession of the Kingdom of Spain and the Portuguese Republic to the European Economic Community and to the European Atomic Energy Community, OJ 1985 L 302, p. 9.

10 Here they rely on Article 211(1) of the Act of Accession.

11 Moreover between the Member States too the exceptions laid down in the Act of Accession to the principle of a full Portuguese membership have in the past been srtictly interpreted by the Court. See my Opinion with regard to the judgment in Case C-113/89 Rush Portuguesa [1990] ECR I-1425 at section 12.

12 See the Declaration on the interpretation of the term Contracting Parties as used in the Agreement, OJ 1983 L 41, p. 101.

13 Article 14 of the Agreement.

14 It is beyond dispute that international agreements such as the Agreement must be interpreted on the basis of their wording and in the light of their objectives. See Opinion 1/91 [1991] ECR I-6079 at paragraph 14.

15 It cannot be deduced with any certainty from the file whether the Portuguese goods, as a result of inward clearance in Germany by payment of the relevant duties, were also put into free circulation in the Community.

16 Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties, OJ 1979 L 197, p. 1.

17 Case 314/85 Foto-Frost v Hauptzollamt Lübeck-Ost [1987] ECR 4199 at paragraphs 22 to 26.

18 Foto-Frost, paragraph 22, most recendy confirmed by the judgment in Case C-348/89 Mecanarte [1991] ECR I-3299 at paragraphs 12, 13 and 14.

19 Foto-Frost, paragraph 25.

20 Foto-Frost, paragraph 25.

21 Case 161/88 Binder v Hauptzollamt Bad Reichenhall [1989] ECR 2415 at paragraphs 20 and 23.