Free Movement of Goods - Art 30

Question 1

Article 30

Answer 1

Customs Duties and Charges having Equivalent Effect (CHEE)

Question 2

Cases 2 and 3/62 Commission v Luxembourg (Gingerbread)

Answer 2

A duty may be considered a CHEE to a customs duty if it meets a three stage criteria

Question 3

Gingerbread / CHEE criteria

Answer 3

• must be imposed unilaterally at the time of importation
• must be imposed specifically upon a product imported from a Member State to the exclusion of a similar national product
• must result in an alteration of price and therefore have the same effect as a customs duty

Question 4

Charge Equivalent?

Answer 4

Case 24/68 Commission v Italy: “any monetary charge which is imposed unilaterally on goods, and is not a customs duty in the strict sense”

Question 5

Exceptions to the prohibition?

Answer 5

• where it covers the actual costs of an inspection required by EU law itself
• charges where they only form compensation for services rendered to the importer on a voluntary basis

Question 6

Case 132/82 Commission v Belgium

Answer 6

• levying of storage charges on goods deposited in public warehouses situated in the interior of the country
• storage charges constitute charges having an effect equivalent to customs duties