Judgment_paragraph 38 · Haahr Petroleum Ltd v Åbenrå Havn, Ålborg Havn, Horsens Havn, Kastrup Havn NKE A/S, Næstved Havn, Odense Havn, Struer Havn and Vejle Havn, and Trafikministeriet (C-90/94)

38Next, it should be pointed out that a charge such as that in issue in the main proceedings is imposed on products and is borne by the recipient or sender of goods, even where it has been levied on the transport of goods or the use of commercial ports and has first to be paid by the vessel or its local agent.