Court of Justice 11 December 1985, 57/85 (Senelco GmbH v Oberfinanzdirektion München.)

OPINION OF MR ADVOCATE GENERAL LENZ delivered on 11 December 1985 ( *1 ) Mr President, Members of the Court, A. The proceedings which have resulted in the present reference to the Court relate to the treatment for customs duty purposes of goods imported from the USA and described as ‘security tags made of synthetic materials for protecting goods electronically from shoplifting’.