Language of document :

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 19 February 2020 — Hauptzollamt B v XY

(Case C-87/20)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant: Hauptzollamt B

Respondent: XY

Questions referred

Is Article 57(5)(a) of Regulation No 865/2006, 1 as amended by Regulation No 2015/870, to be interpreted as meaning that an importer carrying a total of more than 125 grams (g) of caviar of sturgeon species (Acipenseriformes spp.) in individually marked containers, for which he presents neither a (re-)export document nor an import permit, is to be allowed to keep up to 125 g of caviar, provided that the import is not for any of the purposes listed in the first subparagraph of Article 57(1) of Regulation No 865/2006?

If that question is to be answered in the affirmative:

Do specimens introduced into the customs territory of the European Union also qualify as personal and household effects within the meaning of Article 7(3) of Regulation (EC) No 338/97 2 where the importer declares at the time of introduction that he intends to present the imported items as a gift to other persons?

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1 Commission Regulation No 865/2006 of 4 May 2006 laying down detailed rules concerning the implementation of Council Regulation (EC) No 338/97 on the protection of species of wild fauna and flora by regulating trade therein (OJ 2006 L 166, p. 1).

2 Council Regulation No 338/97 of 9 December 1996 on the protection of species of wild fauna and flora by regulating trade therein (OJ 1997 L 61, p. 1).