Judgment of the Court (Second Chamber) of 11 November 1982.#Gebroeders Vismans BV v Inspecteur der Invoerrechten en Accijnzen, Rotterdam.#Reference for a preliminary ruling: Tariefcommissie - Netherlands.#Tariff classification of beans.#Case 47/82.

Parties

IN CASE 47/82

REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE TARIEFCOMMISSIE ( ADMINISTRATIVE COURT OF LAST INSTANCE IN REVENUE MATTERS ), AMSTERDAM , NETHERLANDS , FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN

GEBROEDERS VISMANS BV , ROTTERDAM ,

AND

INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN , ROTTERDAM ,

Subject of the case

ON THE INTERPRETATION OF ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 OF 10 DECEMBER 1979 ESTABLISHING IN RESPECT OF CERTAIN PRODUCTS FALLING WITHIN CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF A SCHEME OF GENERALIZED PREFERENCES IN FAVOUR OF DEVELOPING COUNTRIES ( OFFICIAL JOURNAL 1979 , L 328 , P . 83 ), WITH REGARD TO TARIFF SUBHEADING 07.05 B I ,

Grounds

1 BY AN ORDER OF 5 FEBRUARY 1982 , LODGED AT THE COURT ON 8 FEBRUARY 1982 , THE TARIEFCOMMISSIE , AMSTERDAM , REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY , A QUESTION REGARDING THE INTERPRETATION OF SUBHEADING 07.05 B I CONTAINED IN ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 OF 10 DECEMBER 1979 ESTABLISHING IN RESPECT OF CERTAIN PRODUCTS FALLING WITHIN CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF A SCHEME OF GENERALIZED PREFERENCES IN FAVOUR OF DEVELOPING COUNTRIES ( OFFICIAL JOURNAL 1979 , L 328 , P . 83 ).

2 THE SUBHEADING IS WORDED AS FOLLOWS :

' ' PEAS ( INCLUDING CHICK PEAS ) AND BEANS ( OF THE SPECIES PHASEOLUS ):

BEANS OF THE GENUS ' PHASEOLUS MUNGO ' FREE

CHICK PEAS OF THE GENUS ' CICER ARIETINUM ' FREE

OTHER 3% ' '

3 ON 26 FEBRUARY 1980 , THE APPELLANT IN THE MAIN ACTION , THE UNDERTAKING GEBROEDERS VISMANS , IMPORTED INTO THE NETHERLANDS CERTAIN PRODUCE FROM THAILAND DESCRIBED ON THE IMPORT DECLARATION AS ' ' GREEN MUNGBEANS INTENDED FOR HUMAN CONSUMPTION ' ' . ON THE INVOICE , THE PRODUCE IN QUESTION WAS DESCRIBED AS ' ' THAI GREEN MUNGBEANS , NEW CROP , BIG POLISHED ' ' .

4 THE COLLECTOR OF CUSTOMS AND EXCISE DUTIES IN ROTTERDAM , THE POINT OF ENTRY , CLASSIFIED THE GOODS UNDER TARIFF SUBHEADING 07.05 B I ' ' OTHER ' ' , WHICH ENTAILED IMPORT DUTY 3% .

5 ACCORDING TO THE ORDER , THE DISPUTE BROUGHT BEFORE THE TARIEFCOMMISSIE TO WHICH THE UNDERTAKING APPEALED AGAINST THE DISMISSAL OF ITS OBJECTION BY THE INSPECTOR OF CUSTOMS AND EXCISE , IS CONCERNED WITH THE DESIGNATION OF THE SPECIES ' ' PHASEOLUS MUNGO ' ' . IN THE IMPORTING UNDERTAKING ' S VIEW , THE SPECIES INCLUDES THE BEANS IN QUESTION , WHICH ARE USUALLY DESCRIBED AS ' ' MUNG BEANS ' ' OR ' ' GREEN GRAM ' ' , WHEREAS THE CUSTOMS AUTHORITIES CONSIDER THAT IT IS ONLY THE VARIETY KNOWN AS ' ' BLACK GRAM ' ' WHICH BELONGS TO THAT SPECIES .

6 SUCH WERE THE CIRCUMSTANCES IN WHICH THE TARIEFCOMMISSIE REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :

' ' ARE THE WORDS ' BEANS OF THE GENUS PHASEOLUS MUNGO . . . FREE ' USED UNDER SUBHEADING 07.05 B I IN ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 OF 10 DECEMBER 1979 ( OFFICIAL JOURNAL 1979 , L 328 , P . 83 ) MEANT TO EXEMPT FROM IMPORT DUTIES :

( I ) BEANS OF THE TYPE KNOWN AS ' GREEN GRAM ' ;

( II ) BEANS OF THE TYPE KNOWN AS ' BLACK GRAM ' ; OR

( III ) BOTH TYPES OF BEANS? ' '

7 THE BOTANICAL STUDIES ATTACHED TO THE FILE DISCLOSE THAT THE SCIENTIFIC DESIGNATIONS OF THE TWO VARIETIES DIFFER FROM ONE STUDY TO THE NEXT . THAT BEING SO , THE CONTESTED PROVISION SHOULD BE INTERPRETED IN TERMS OF ITS PURPOSE . IN THIS CONNECTION IT SHOULD BE RECALLED THAT IT BELONGS WITHIN A SCHEME OF GENERALIZED PREFERENCES IN FAVOUR OF DEVELOPING COUNTRIES . THUS THE QUESTION TO BE EXAMINED IS WHETHER EXEMPTING BOTH VARIETIES ACTUALLY SERVES A COMMERCIAL NEED OF THOSE COUNTRIES .

8 ACCORDING TO INFORMATION SUPPLIED BY THE COMMISSION DURING THE COURT PROCEEDINGS , THE EXEMPTION GRANTED TO BEANS OF THE VARIETY ' ' PHASEOLUS MUNGO ' ' HAD BEEN SPECIFICALLY REQUESTED BY INDIA , WHICH PRODUCES AND EXPORTS BOTH THE ABOVE-MENTIONED VARIETIES . STILL ACCORDING TO THE COMMISSION , THERE IS NOTHING TO SUGGEST , EITHER THAT THE INDIAN AUTHORITIES , IN SEEKING THE EXEMPTION , OR THE COMMUNITY INSTITUTIONS , IN GRANTING IT , INTENDED TO EXCLUDE EITHER VARIETY .

9 THAT EVIDENCE IS BORNE OUT BY THE FACT THAT COUNCIL REGULATION ( EEC ) NO 3603/81 OF 7 DECEMBER 1981 APPLYING GENERALIZED TARIFF PREFERENCES FOR 1982 IN RESPECT OF CERTAIN AGRICULTURAL PRODUCTS ORIGINATING IN DEVELOPING COUNTRIES ( OFFICIAL JOURNAL 1981 , L 365 , P . 170 ) REPLACES THE EXPRESSION UNDER DISPUTE BY THE EXPRESSION ' ' BEANS OF THE GENUS ' PHASEOLUS ' ' ' , WHICH UNDOUBTEDLY REFERS TO BOTH VARIETIES .

10 IT FOLLOWS FROM THE FOREGOING THAT THE EXPRESSION ' ' BEANS OF THE GENUS ' PHASEOLUS MUNGO ' ' ' , IN ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 MUST BE INTERPRETED SO AS TO INCLUDE BEANS OF THE ' ' GREEN GRAM ' ' VARIETY AS WELL AS THOSE OF THE ' ' BLACK GRAM ' ' VARIETY .

Decision on costs

COSTS

11 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .

Operative part

ON THOSE GROUNDS ,

THE COURT ( SECOND CHAMBER ),

IN ANSWER TO THE QUESTION SUBMITTED TO IT BY THE TARIEFCOMMISSIE , AMSTERDAM , BY ORDER OF 5 FEBRUARY 1982 , HEREBY RULES :

THE EXPRESSION ' ' BEANS OF THE GENUS ' PHASEOLUS MUNGO ' ' ' IN ANNEX A TO COUNCIL REGULATION ( EEC ) NO 2792/79 OF 10 DECEMBER 1979 ESTABLISHING IN RESPECT OF CERTAIN PRODUCTS FALLING WITHIN CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF A SCHEME OF GENERALIZED PREFERENCES IN FAVOUR OF DEVELOPING COUNTRIES MUST BE INTERPRETED SO AS TO INCLUDE BEANS OF THE ' ' GREEN GRAM ' ' VARIETY AS WELL AS THOSE OF THE ' ' BLACK GRAM ' ' VARIETY .