22In that regard, it should be noted, first, that it is settled case-law that the essential feature of a charge having an effect equivalent to a customs duty which distinguishes it from an internal tax is that the former is borne solely by a product which crosses a frontier, as such, whilst the latter is borne by imported, exported and domestic products (see, to that effect, Case 90/79 Commission v France [1981] ECR 283, paragraph 13; and Case C-109/98 CRT France International v Directeur Régional des Impôts de Bourgogne [1999] ECR I-2237, paragraph 11).
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