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Case C-543/19: Judgment of the Court (Fourth Chamber) of 15 October 2020 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Jebsen & Jessen (GmbH & Co.) KG v Hauptzollamt Hamburg (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 78 — Article 236(1) — Import procedure — Revision of the customs declaration — Commercial policy — Anti-dumping — Implementing Regulation (EU) 2015/82 — Definitive anti-dumping duty — Price undertakings — Exemption — Article 2(1) — Condition to submit an undertaking invoice — Failure to mention an element listed in the Annex to Implementing Regulation 2015/82)
ECLI:EU:UNKNOWN:62019CA0543
62019CA0543
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Official Journal of the European Union
C 423/10
(Case C-543/19) (*)
(Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Article 78 - Article 236(1) - Import procedure - Revision of the customs declaration - Commercial policy - Anti-dumping - Implementing Regulation (EU) 2015/82 - Definitive anti-dumping duty - Price undertakings - Exemption - Article 2(1) - Condition to submit an undertaking invoice - Failure to mention an element listed in the Annex to Implementing Regulation 2015/82)
(2020/C 423/15)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Jebsen & Jessen (GmbH & Co.) KG
Defendant: Hauptzollamt Hamburg
Operative part of the judgment
1.Article 2(1) of Commission Implementing Regulation (EU) 2015/82 of 21 January 2015 imposing a definitive anti-dumping duty on imports of citric acid originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Council Regulation (EC) No 1225/2009 and of partial interim reviews pursuant to Article 11(3) of Regulation (EC) No 1225/2009 must be interpreted as meaning that imports of goods cannot be exempted from the anti-dumping duty imposed by Article 1 of that implementing regulation when the invoice necessary for obtaining such exemption refers, in the declaration set out in point 9 of the list in the annex to that implementing regulation, not to Commission Implementing Decision (EU) 2015/87 of 21 January 2015 accepting the undertakings offered in connection with the anti-dumping proceeding concerning imports of citric acid originating in the People’s Republic of China, but to Commission Decision 2008/899/EC of 2 December 2008 accepting the undertakings offered in connection with the anti-dumping proceeding concerning imports of citric acid originating in the People’s Republic of China;
2.An undertaking invoice, containing all the elements listed in the annex to Implementing Regulation 2015/82, may not be submitted for the purposes of obtaining the exemption provided for in Article 2(1) of that implementing regulation, in the context of the procedure established by Article 236 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013, instituted with a view to the reimbursement of anti-dumping duties.
(*) Language of the case: German.