Opinion of Advocate General Jacobs delivered on 21 September 1994

1 Original language: English.

2 OJ 1987 L 256, p. 1.

3 OJ, English Special Edition 1968(1), p. 275.

4 OJ, English Special Edition 1969(1), p. 12.

5 The Combined Nomenclature, originally set out in Annex I to Regulation No 2658/87, was amended during the relevant period pursuant to Article 9 of the reguladon Dy Commission Regulations (EEC) Nos 3174/88 (OJ 1988 L 298, p. 1), 2886/89 (OJ 1989 L 282, p. 1), 2472/90 (OJ 1990 L 247, p. 1) and 2587/91 (OJ 1991 L 259, p. 1). Pursuant to Article 12 of Regulation No 2658/87 the amended nomenclature is reproduced in each of those regulations.

6 OJ 1988 L 200, p. 10.

7 OJ 1991 L 291, p. 12.

8 Cast 158/78 [1979] ECR 1103.

9 See note above.

10 OJ 1984 L 191, p. 1.

11 Case C-265/89 [1990] ECR I-3411.

12 Case 141/86 [1988] ECR57.

13 Case 37/75 Bagusat y Hauptzollamt Berlin-Packhof [1975] ECR 1339, and Joined Cases 87, 112 and 113/79 Bagusat v Hauptzollamt Berlin-Packhof [1980] ECR 1159.

14 At p. 1350.

15 Paragraph 14 of the judgment.

16 Case 38/75 [1975] ECR 1439, paragraphs 24 and 25 of the judgment.

17 Case C-233/88 Cijs van de Kolk-Douane Expediteur v Inspecteur der Invoerrechten en Accijnzen [1990] ECR I-265, paragraph 10 of the judgment

18 Joined Casts 9 and 11/71 [1972] ECR 391, paragraph 39 of the judgment.

19 See also Case 40/72 Schroeder v Germany [1973] ECR 125, paragraph 14 of the judgment, and Joined Cases C-267/88 to C-285/88 Wuidart and OAen v Laiterie Coopérative Eupenoise [1990] ECR I-435, paragraph 14.

20 Vismans Nederland, note above, paragraph 14 of the judgment; see also Case 164/88 Ministère Publique v Rispal [1989] ECR 2041 and Case C-233/88 Gijs van de Kolk, cited at note above.

21 Case 298/82 [1984] ECR 1829.

22 See note above.