European Communities – Selected Customs Matters (WT/DS315): Report of the Appellate Body

Summary

INTRODUCTION

The United States and the European Communities each appeal certain issues of law and legal interpretations developed in the Panel Report, European Communities – Selected Customs Matters (the “Panel Report”).1 The Panel was established to consider a complaint by the United States concerning the European Communities’ system of customs administration under Articles X:3(a) and X:3(b) of the General Agreement on Tariffs and Trade 1994 (the “GATT 1994”).

Before the Panel, the United States claimed that the European Communities administers the following instruments of its customs law in a non-uniform manner, in violation of Article X:3(a) of the GATT 1994:

• Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing the Community Customs Code, including all annexes thereto, as amended (the “Community Customs Code”);

• Commission Regulation (EEC) No. 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing the Community Customs Code, including all annexes thereto, as amended (the “Implementing Regulation”);

• Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, including all annexes thereto, as amended (the “Common Customs Tariff”);

• the Integrated Tariff of the European Communities established by virtue of Article 2 of Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, including all annexes thereto, as amended (the “TARIC”); and

• for each of the above laws and regulations, all amendments, “implementing measures and other related measures”.

The United States submitted that various instances of alleged non-uniform administration of European Communities customs law illustrate that the European Communities’ system of customs administration as a whole is inconsistent with the requirement of uniform administration contained in Article X:3(a) of the GATT 1994. In addition, the United States claimed that the European Communities does not provide for the prompt review and correction of administrative action relating to customs matters as required by Article X:3(b) of the GATT 1994.