«(Community Customs Code – Fruit and vegetables – Calculation of customs value)»

1.. Common Customs Tariff – Customs value – Determination in regard to fruit and vegetables coming under Regulation No 3223/94 – Application of the specific rules provided for in that regulation (Council Regulation No 2913/92, Arts 29 to 36; Commission Regulations Nos 2454/93, Arts 173 to 177, and 3223/94, Art. 5)

2.. Common Customs Tariff – Customs value – Determination in regard to fruit and vegetables coming under Regulation No 3223/94 – Determination on the basis of the entry price of the products – Validity of the relevant regulation (Commission Regulations Nos 3223/94, Art. 5, and 1498/98)

3.. Common Customs Tariff – Customs value – Determination in regard to fruit and vegetables coming under Regulation No 3223/94 – Article 5 thereof providing for several methods of determination – Possibility for the importer to provide a provisional declaration limited to one of those methods (Commission Regulations Nos 2454/93, Art. 254, and 3223/94, Art. 5)

JUDGMENT OF THE COURT (Fifth Chamber) 16 January 2003 (1)

((Community Customs Code – Fruit and vegetables – Calculation of customs value))

In Case C-422/00,

REFERENCE to the Court under Article 234 EC by the VAT and Duties Tribunal, London (United Kingdom) for a preliminary ruling in the proceedings pending before that court between

and

first, on the interpretation of Articles 28 to 36 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), Articles 141 to 181a of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 (OJ 1993 L 253, p. 1), and Article 5 of Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables (OJ 1994 L 337, p. 66), and, secondly, on the validity of Commission Regulation (EC) No 1498/98 of 14 July 1998 amending Regulation No 3223/94 (OJ 1998 L 198, p. 4),

THE COURT (Fifth Chamber),,

composed of: M. Wathelet (Rapporteur), President of the Chamber, C.W.A. Timmermans, D.A.O. Edward, P. Jann and S. von Bahr, Judges,

Advocate General: P. Léger,

after considering the written observations submitted on behalf of:

having regard to the Report for the Hearing,

after hearing the oral observations of Capespan International plc, represented by G. Salmond, of the United Kingdom Government, represented by G. Amodeo, acting as Agent, and by C. Vajda QC, and the Commission, represented by C. Brown and K. Fitch, at the hearing on 27 February 2002,

after hearing the Opinion of the Advocate General at the sitting on 13 June 2002,

gives the following

Customs legislation

The agricultural legislation and the entry price mechanism introduced by Regulation No 3223/94

Observations submitted to the Court

Reply by the Court

Observations submitted to the Court

Reply by the Court

On those grounds,

THE COURT (Fifth Chamber),

in answer to the questions submitted to it by the VAT and Duties Tribunal, London, by order of 19 October 2000, hereby rules:

Wathelet

Timmermans

Edward

Jann

Von Bahr

Delivered in open court in Luxembourg on 16 January 2003.

R. Grass

M. Wathelet

Registrar

President of the Fifth Chamber