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Customs Duties vs Charges Equivalent to Customs Duties

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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'?

'Goods' must be products capable of being valued in money and forming the subject of commercial transactions Signup and view all the answers

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

Customs duties and charges having equivalent effect Signup and view all the answers

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

When the charge is payable exclusively on imported products and is the consideration for a service actually rendered to the importer Signup and view all the answers

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

When storage charges are commensurate with the service rendered and levied on goods presented for completion of customs formalities Signup and view all the answers

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

Internal taxes are applied uniformly to similar domestic and imported products, while charges having equivalent effect may discriminate against imported products Signup and view all the answers

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

When storage charges apply to goods exempted from storage and no request for temporary storage has been made by the importer Signup and view all the answers

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

'The charge is payable exclusively on imported products, irrespective of any services rendered' Signup and view all the answers