Case C‑156/16
Tigers GmbH
v
Hauptzollamt Landshut
(Request for a preliminary ruling from the Finanzgericht München)
(Reference for a preliminary ruling — Implementing Regulation (EU) No 412/2013 — Article 1(3) — Community Customs Code — Article 78 — Rule making the application of individual anti-dumping duty rates conditional upon presentation of a valid commercial invoice — Whether a valid commercial invoice may be presented after the customs declaration — Refusal to refund)
Summary — Judgment of the Court (Eighth Chamber), 12 October 2017
Common commercial policy — Protection against dumping — Imposition of anti-dumping duties — Regulation No 412/2013 — Conditions for application — Presentation of a valid commercial invoice — Presentation subsequent to the customs declaration — Lawfulness — Conditions
(Council Regulations No 2913/92, as amended by Regulation No 2700/2000, Art. 78, and No 412/2013, Art. 1(3))
Article 1(3) of Council Implementing Regulation (EU) No 412/2013 of 13 May 2013 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of ceramic tableware and kitchenware originating in the People’s Republic of China must be interpreted as allowing the presentation, after the customs declaration has been made, of a valid commercial invoice, for the purposes of fixing a definitive anti-dumping duty, in the case where all the other preconditions necessary for obtaining a company-specific anti-dumping duty rate are satisfied and compliance with the proper application of the anti-dumping duties is ensured, this being a matter for the referring court to verify. It thus follows from Article 78 of the Customs Code as a whole that it is permissible to present new material which may be taken into consideration by the customs authorities after the customs declaration has been made. The specific logic of that article is to bring the customs procedure into line with the actual situation (see, to that effect, judgment of 10 December 2015, Veloserviss, C‑427/14, EU:C:2015:803, paragraph 26 and the case-law cited).
(see paras 31, 39, operative part)