Court of Justice 12 June 2003, C-337/01 (Hamann International GmbH Spedition + Logistik v Hauptzollamt Hamburg-Stadt.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By an order of 17 July 2001, the Bundesfinanzhof (Federal Finance Court) made a reference to the Court of Justice for a preliminary ruling on the interpretation of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (2) (hereinafter the " Customs Code" or, simply, the " Code" ).