Opinion of Advocate General Darmon delivered on 31 March 1993

1 Original language: French.

2 OJ 1979 L 175, p. 1.

3 OJ 1980 L 134, p. 1.

4 OJ 1980 L 154, p. 14.

5 Reguládon amending Regulation (EEC) No 1495/80, implementing certain provisions of Articles 1, 3 and 8 of Council Regulation (EEC) No 1224/80 relating to the valuation of goods for customs purposes (OJ 1980 L 154, p. 36).

6 See the order of the court making the reference, p. 5 of the French translation.

7 The exact wording of the questions is set out at the beginning of the order for reference.

8 The exceptions enumerated under (a) to (d) do not apply in this case.

9 Case C-11/89 Unifen Hamdds v Hauptzollamt Munster [1990] ECR I-2275.

10 Paragraph 35.

11 Case 183/85 Repenning [1986] ECR 1873, paragraph 18.

12 The Hauptzollamt did not submit any observations to the Court.

13 Sixth recital in the preamble to Regulation No 1224/80.

14 OJ 1980 L 71, p. 107.

15 Fifth recital in the preamble to Regulation No 1224/80.

16 Ibid., second and third recitals.

17 See the preamble to the Agreement and the third recital in the preamble to Regulation No 1224/80.

18 Article 5 of Regulation (EEC) No 1430/79.

19 Vorschriftensammlung, Zollwertrecht Fachteil, Z 5314, 11. Lieferung, 19 January 1990.