W. GmbH (Common foreign and security policy — Restrictive measures imposed on Burma/Myanmar - Judgment) French Text [2024] EUECJ C-67/23 (05 September 2024)

W. GmbH (Common foreign and security policy — Restrictive measures imposed on Burma/Myanmar - Judgment) French Text [2024] EUECJ C-67/23 (05 September 2024)

Simple processing such as debranching, debarking, or squaring teak logs does not confer new origin; only transformation into sawn wood constitutes a substantial transformation under Article 24 of the Customs Code. 'Exported from Myanmar' in the regulation refers only to goods imported directly from Myanmar. Certificates of origin from third countries are not binding on EU customs authorities for the purposes of restrictive measures.

Citation
[2024] EUECJ C-67/23
Parties
Defendant: S. Z.; Interested Party: W. GmbH; Prosecutor: Generalbundesanwalt beim Bundesgerichtshof
Jurisdiction
European Union
Judgment Date
05 September 2024
Procedural Posture
Preliminary Reference (criminal) / Judgment on Preliminary Questions
Outcome
Questions answered; interpretation provided to referring court.
Legal Topics
Restrictive Measures, Import Bans, Rules of Origin, Customs Code, Burma/myanmar Sanctions, Interpretation of EU Regulations
European Union Law Customs Law International Trade Law Criminal Law Restrictive Measures Import Bans Rules of Origin Customs Code +2 more

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Parties

S. Z.

Defendant

W. GmbH

Interested Party

Generalbundesanwalt beim Bundesgerichtshof

Prosecutor

Procedural Posture

Preliminary Reference (criminal) / Judgment on Preliminary Questions

Legal Issues

  1. 1 Whether certain processing operations in a third country confer new origin under EU customs law for the purposes of restrictive measures on Myanmar teak imports.
  2. 2 Whether 'exported from Myanmar' in the relevant regulation covers only direct exports or also indirect ones via third countries.
  3. 3 Whether certificates of origin from third countries bind EU customs authorities in the context of restrictive measures.

Ratio Decidendi

Simple processing such as debranching, debarking, or squaring teak logs does not confer new origin; only transformation into sawn wood constitutes a substantial transformation under Article 24 of the Customs Code. 'Exported from Myanmar' in the regulation refers only to goods imported directly from Myanmar. Certificates of origin from third countries are not binding on EU customs authorities for the purposes of restrictive measures.

Court Disposition

Questions answered; interpretation provided to referring court.

Orders

  • Branching, debarking, or squaring teak logs does not confer new origin; sawing into wood does.
  • 'Exported from Myanmar' covers only direct imports from Myanmar.