Order of the Court (Seventh Chamber) of 7 December 2007 (reference for a preliminary ruling from the Commissione tributaria regionale di Genova (Italy)) — Agenzia Dogane Circoscrizione Doganale di Genova v Euricom SpA

(Case C-505/06) (1)

(First paragraph of Article 104(3) of the Rules of Procedure - Community Customs Code - Inward processing - Association Agreement - Prior export of rice to a non-member country bound by a preferential customs agreement - Article 216 of the Customs Code)

(2008/C 64/20)

Language of the case: Italian

Referring court

Commissione tributaria regionale di Genova (Italy)

Parties

Applicant: Agenzia Dogane Circoscrizione Doganale di Genova

Defendant: Euricom SpA

Re:

Reference for a preliminary ruling — Commissione tributaria regionale di Genova Interpretation of Article 114, Article 115(1) and (3) and Article 216 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Rice exported under inward processing arrangements to a third country with which there is an agreement for preferential customs treatment

Operative part of the order

Article 216 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 is applicable to the inward processing operations referred to in Article 115(1)(b) of that regulation in which compensating products have been exported from the Community before importation of the import goods.

(1)  OJ C 42, 24.2.2007.