Figure 10.1

A flowchart is as follows. Pecuniary charge? If yes, Imposed on goods. If yes, By reason of the fact that the goods have crossed a frontier? See Joined Cases 2 and 3 slash 69 Social Fonds voor de Diamantarbeiders versus Chougol Diamond Co. If yes, Is it a customs duty in the strict sense? If no, Although not a customs duty in the strict sense, does the charge have the same effect is it a C H E E? See Case 24 slash 68 Commission versus Italy Statistical Levy Case. If yes, has the charge been imposed for a service rendered? See Case 24 slash 68 Commission v Italy Statistical Levy Case. If yes, Is the service rendered one that is mandated by E U law? See Case 18 slash 87 Commission v Germany OR is the service of direct benefit to the goods or traders? See Case 132 slash 82 Commission versus Belgium Customs Warehouses. If yes, Is the charge proportionate to the service rendered? See Case 170 slash 88 Ford Espana S A versus Estado espanol. If yes, the measure does not breach Article 30 T F E U. If no, the measure breaches Article 30 TFEU. A no for pecuniary charge, imposed on the goods, by the reason of, although not a custom, leads to the measure does not breach Article 30 T F E U. A yes for is it a customs duty, and a no for has the charge, is the service leads to, the measure breaches Article 30 T F E U.

Figure 10.1 Article 30 TFEU

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