Do the two categories of items imported by Powerex-Europe, the qualities and characteristics of which were described by the expert Mr Camus in his report dated 29 December 1988 drawn up after hearing the parties, fall within the scope of Regulation ( EEC ) No 1203/86 of 23 April 1986?

Regulation No 1203/86 does not apply to silicon discs that require extensive treatment post-importation to acquire semiconductor characteristics.

Regulation No 1203/86 inapplicable to silicon discs needing post-importation treatment for semiconductor characteristics.

European Court of Justice · Judgment

Judgment of the Court (Sixth Chamber) of 17 May 1990. - Directeur général des douanes et des droits indirects v Powerex-Europe. - Reference for a preliminary ruling: Tribunal d'instance du Mans - France. - Common Customs Tariff - Tariff subheading 85.21 D II - Silicon discs. - Case C-66/89.

Rechtsvraag

Whether Commission Regulation (EEC) No 1203/86 applies to silicon discs imported by Powerex-Europe, which must undergo further extensive treatment post-importation.

Regel

Art. 1, Regulation No 1203/86 (EEC) (Classification of goods falling within subheading 85.21 D II of the Common Customs Tariff)
General Rule of Interpretation 2(a), Convention on Nomenclature (Classification of incomplete or unfinished articles with essential character of complete articles)

Conclusie

The court concluded that Commission Regulation No 1203/86 does not apply to silicon discs imported by Powerex-Europe, as they require extensive post-importation processing to achieve the characteristics of a complete or finished semiconductor device. As a result, these imported items are not classified under subheading 85.21 D II of the Common Customs Tariff.

Tijdlijn

23-04-1986 Commission Regulation (EEC) No 1203/86 on the classification of goods falling within subheading 85.21 D II of the Common Customs Tariff is enacted.
16-05-1986 Powerex-Europe begins importing silicon discs from the United States to France.
14-09-1986 Powerex-Europe concludes the importation of silicon discs from the United States to France.
24-02-1989 The tribunal d'instance of Le Mans refers questions to the Court of Justice of the European Union for a preliminary ruling regarding the interpretation of Regulation 1203/86.
06-03-1989 The Court of Justice of the European Union receives the referral for a preliminary ruling from the tribunal d'instance of Le Mans.
06-02-1990 The Court conducts a hearing regarding the preliminary questions referred by the tribunal d'instance of Le Mans.
07-03-1990 The Advocate General delivers an opinion on the case at a sitting of the Court.
17-05-1990 The Court of Justice of the European Union delivers its judgment, ruling that Regulation No 1203/86 does not apply to silicon discs requiring extensive post-importation treatment.