Customs Duties vs Charges Equivalent to Customs Duties
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Questions and Answers

Which of the following is considered as part of the definition of 'Goods' according to the ECJ?

  • Products imported from non-Member States
  • Products not subject to customs duties
  • Products capable of being valued in money and forming the subject of commercial transactions (correct)
  • Products exclusively used for personal purposes

In the Van Gend en Loos case, the issue was whether there was a breach of which article of the EEC Treaty?

  • Article 6
  • Article 9
  • Article 12 (correct)
  • Article 30

Under Article 30 TFEU, which of the following is prohibited between Member States?

  • Customs duties of a fiscal nature and charges having equivalent effect (correct)
  • Free movement of services
  • Import and export of goods
  • Regulation of internal taxes

In the Commission v Italy (Italian Art Case) (1968), what did the ECJ define as 'Goods'?

<p>'Goods' must be products capable of being valued in money and forming the subject of commercial transactions (B)</p> Signup and view all the answers

According to Article 30 TFEU, what is prohibited with respect to imports and exports between Member States?

<p>Customs duties and charges having equivalent effect (B)</p> Signup and view all the answers

What is the condition under which a fiscal charge falls outside of Article 30 TFEU?

<p>When the charge is payable exclusively on imported products and is the consideration for a service actually rendered to the importer (D)</p> Signup and view all the answers

In what situation do storage charges constitute charges having an equivalent effect to a customs duty?

<p>When storage charges are commensurate with the service rendered and levied on goods presented for completion of customs formalities (D)</p> Signup and view all the answers

How are internal taxes under Article 110 TFEU distinguished from charges having equivalent effect to a customs duty?

<p>Internal taxes are applied uniformly to similar domestic and imported products, while charges having equivalent effect may discriminate against imported products (C)</p> Signup and view all the answers

Under what circumstance do storage charges not constitute charges having an equivalent effect to a customs duty?

<p>When storage charges apply to goods exempted from storage and no request for temporary storage has been made by the importer (D)</p> Signup and view all the answers

In what scenario does a fiscal charge fall within Article 30 TFEU?

<p>'The charge is payable exclusively on imported products, irrespective of any services rendered' (D)</p> Signup and view all the answers

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