Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV (C-153/10)

Judgment of 7 Apr 2011

law://eu/cjeu/2010/c-153-10/para_14@2026-11-13

14From November 2000 until May 2001 SLE imported PS2 games machines into the Netherlands and made for SCEE, but in its own name and on its own behalf, customs declarations with respect to those goods. It stated that PS2s were to be classified under tariff subheading 95041000 of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) (‘the CN’), in the version resulting from Commission Regulation (EC) No 2204/1999 of 12 October 1999 (OJ 1999 L 278, p. 1), as regards the imports during 2000 and Commission Regulation (EC) No 2263/2000 of 13 October 2000 (OJ 2000 L 264, p. 1) as regards those in 2001. Tariff subheading 95041000 entailed payment of customs duties of 2.2 % in 2000 and 1.7 % in 2001. The Netherlands customs authorities requested payment from SLE of the corresponding customs duties.

Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV (C-153/10)

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