W200 Tma 05

Emma Orpwood – B1384503
W200 – Etma 05 – August 2013

Health Supplies Ltd are a company that are based in the United Kingdom. They specialise in selling natural health care products. These products are supplied to health retailers and consumers through the EU. Health Supplies Ltd have been experiencing difficulties in importing a new plant – based anti – wrinkle cream from Germany. The imported goods have been stalled at Heathrow Airport and they have been informed by the UK Customs Authorities, that they must pay a fee of £100 for each batch of 1000 pots of the anti – wrinkle cream.

As well as this, Health Supplies Ltd will need to pay a fee of £50 for each patch of 1000 pots, to enable the products to be tested by the Governments Health and Safety research laboratories. Health Supplies Ltd, suspecting that these fees are connected to the UK Governments Policy of raising revenues to fund a new chain of Government skin care clinics.

Health Supplies Ltd were informed by the UK Authorities that health care products that are imported from EU countries will be subject to a higher rate of Added Value Tax. Health Supplies Ltd are now concerned that this increase in price, will cause consumers to purchase elsewhere. Article 34 of the TFEU refers to the Free Movement of Goods. It applies to the Quantitative Restrictions on imports, and measures that have the equivalent effect.

The imported goods from Health Supplies Ltd have been held up at Heathrow Airport, due to the UK Customs Authorities ordering the company to pay a charge of £100 per every batch of 1000 pots of the Ant- wrinkle cream. Under Article 34 of the TFEU this charge could apply to being a Quantitative Restriction. The UK Customs Authorities have placed a partial restraint on the importation of the goods, from Heathrow airport. This type of restriction has been seen in the case of Geddo v. Ente (case 2/73) 1973 ECR 865. This case expressed that “Quantitve Expression” showed that a total or...