Opinion of Advocate General Kokott in the case Schenker. Goods which may be used as smoking tobacco without further processing, such as those in dispute in the main proceedings, are not to be regarded as ‘‘light air-cured' tobacco' within CN subheading 2401 10 35 of the Combined Nomenclature, but, if they do not essentially consist of tobacco refuse, they are to be regarded as ‘other manufactured tobacco' and classified under CN heading 2403. Furthermore, if the goods are loose, pressed, and packaged in plastic-wrapped cartons of a net weight of 30 kg, they are to be classified under CN subheading 2403 10 90. Given that, from the time of their entry into the territory of the Union, the disputed goods were subject to customs supervision which counted as a ‘suspensive procedure' within the meaning of Article 34(6) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, in the absence of their importation within the meaning of Article 4(8) of that directive they did not become liable to excise duty under Article 2(b) thereof, and despite the incorrect details in the accompanying documents no liability to excise duty arose. Article 4(6) of Directive 2008/118 is to be interpreted as meaning that notwithstanding the provision of an incorrect tariff heading goods may be regarded as having been placed in temporary storage, external transit or customs warehousing, and thus as in a ‘customs suspensive procedure or arrangement', provided that the goods have been in essence correctly described in terms of their nature, and the quantity of goods as well as the details as regards their packaging correspond to the actual facts. If this is the case, then in the absence of importation within the meaning of Article 4(8) the goods have not become liable to excise duty pursuant to Article 2(b) of Directive 2008/118. The provision of an incorrect tariff heading in the present circumstances does not result in an irregularity falling within Article 38 of Directive 2008/118.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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