61973J0147 Judgment of the Court of 11 December 1973. Carlheinz Lensing Kaffee-Tee-Import KG v Hauptzollamt Berlin-Packhof. Reference for a preliminary ruling: Finanzgericht Berlin - Germany. Case 147-73. European Court reports 1973 Page 01543 Greek special edition 1972-1973 Page 00845 Portuguese special edition 1973 Page 00591
++++ OVERSEAS COUNTRIES AND TERRITORIES - ASSOCIATION - GUINEA - NON-ASSOCIATED COUNTRY - IMPORTS - NO FREEDOM FROM DUTY ( ARTICLE 131 EEC TREATY )
ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES, MUST BE INTERPRETED TO MEAN THAT IMPORTS FROM GUINEA WERE NOT IN 1971 TO BE TREATED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN THE MEMBER STATES UNDER THIS HEAD . IN CASE 147/73 REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BERLIN FINANZGERICHT FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN CARLHEINZ LENSING KAFFEE-TEE-IMPORT KG, BERLIN, AND HAUPTZOLLAMT BERLIN-PACKHOF, ON THE INTERPRETATION OF ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EEC AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY ( OJ L 282, 28 . 12 . 1970, P . 1 ), 1 BY ORDER OF 4 JUNE 1973, FILED AT THE COURT ON 26 JUNE 1973, THE BERLIN FINANZGERICHT REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE TREATY : " IS ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY, TO BE INTERPRETED TO MEAN THAT IMPORTS OF COFFEE FROM GUINEA INTO THE FEDERAL REPUBLIC OF GERMANY INCLUDING WEST BERLIN WERE STILL TO BE TREATED IN 1971 AS IMPORTS ORIGINATING IN THE ASSOCIATED STATES, I.E . AS FREE OF DUTY IN APPROPRIATE CASES ". 2 ARTICLE 131 PROVIDES THAT THE MEMBER STATES AGREE TO ASSOCIATE WITH THE COMMUNITY THE NON-EUROPEAN COUNTRIES AND TERRITORIES WHICH HAVE SPECIAL RELATIONS WITH CERTAIN OF THEM . THESE COUNTRIES AND TERRITORIES ARE LISTED IN ANNEX IV TO THE TREATY . THIS LIST, IN THE VERSION WHICH DATES FROM THE SIGNING OF THE TREATY ON 25 MARCH 1957, REFERS, INTER ALIA, TO " GUINEA " AS BELONGING TO " FRENCH WEST AFRICA ". GUINEA BECAME INDEPENDENT IN 1958 . THE IMPLEMENTING CONVENTION ON THE ASSOCIATION, ANNEXED TO THE EEC TREATY, AS PROVIDED IN ARTICLE 136, EXPIRED AT THE END OF 1962 . 3 THE SYSTEM OF ASSOCIATION WITH 18 OF THE STATES WHICH HAD BECOME INDEPENDENT IN THE MEANTIME WAS GOVERNED BY THE " THE CONVENTION OF ASSOCIATION BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY " SIGNED AT YAOUNDE ON 20 JULY 1963 AND RENEWED BY THE CONVENTION OF 29 JULY 1969 . THE REPUBLIC OF GUINEA DID NOT PARTICIPATE IN THE NEGOTIATIONS LEADING TO THE CONCLUSION OF THIS CONVENTION AND DID NOT BECOME A CONTRACTING PARTY . GUINEA IS NOT AMONG THE COUNTRIES AND TERRITORIES AFFECTED BY THE DECISIONS TAKEN BY THE COUNCIL ON 25 FEBRUARY 1964 AND 29 SEPTEMBER 1970 ON THE BASIS OF ARTICLE 136 OF THE TREATY CONCERNING THE ASSOCIATION OF THE OVERSEAS COUNTRIES AND TERRITORIES WITH THE EEC ( OJ 11 JUNE 1964, P . 1472 AND OJ L 282/73 OF 28 DECEMBER 1970 ). 4 CONSEQUENTLY IMPORTS COMING FROM GUINEA WERE NOT IN 1971 TO BE REGARDED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN MEMBER STATES UNDER THIS HEAD . 5 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE AND AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT . THE COURT IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BERLIN FINANZGERICHT BY ORDER OF 4 JUNE 1973, HEREBY RULES : ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES, MUST BE INTERPRETED TO MEAN THAT IMPORTS FROM GUINEA WERE NOT IN 1971 TO BE TREATED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN THE MEMBER STATES UNDER THIS HEAD .
IN CASE 147/73 REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BERLIN FINANZGERICHT FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN CARLHEINZ LENSING KAFFEE-TEE-IMPORT KG, BERLIN, AND HAUPTZOLLAMT BERLIN-PACKHOF, ON THE INTERPRETATION OF ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EEC AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY ( OJ L 282, 28 . 12 . 1970, P . 1 ), 1 BY ORDER OF 4 JUNE 1973, FILED AT THE COURT ON 26 JUNE 1973, THE BERLIN FINANZGERICHT REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE TREATY : " IS ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY, TO BE INTERPRETED TO MEAN THAT IMPORTS OF COFFEE FROM GUINEA INTO THE FEDERAL REPUBLIC OF GERMANY INCLUDING WEST BERLIN WERE STILL TO BE TREATED IN 1971 AS IMPORTS ORIGINATING IN THE ASSOCIATED STATES, I.E . AS FREE OF DUTY IN APPROPRIATE CASES ". 2 ARTICLE 131 PROVIDES THAT THE MEMBER STATES AGREE TO ASSOCIATE WITH THE COMMUNITY THE NON-EUROPEAN COUNTRIES AND TERRITORIES WHICH HAVE SPECIAL RELATIONS WITH CERTAIN OF THEM . THESE COUNTRIES AND TERRITORIES ARE LISTED IN ANNEX IV TO THE TREATY . THIS LIST, IN THE VERSION WHICH DATES FROM THE SIGNING OF THE TREATY ON 25 MARCH 1957, REFERS, INTER ALIA, TO " GUINEA " AS BELONGING TO " FRENCH WEST AFRICA ". GUINEA BECAME INDEPENDENT IN 1958 . THE IMPLEMENTING CONVENTION ON THE ASSOCIATION, ANNEXED TO THE EEC TREATY, AS PROVIDED IN ARTICLE 136, EXPIRED AT THE END OF 1962 . 3 THE SYSTEM OF ASSOCIATION WITH 18 OF THE STATES WHICH HAD BECOME INDEPENDENT IN THE MEANTIME WAS GOVERNED BY THE " THE CONVENTION OF ASSOCIATION BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY " SIGNED AT YAOUNDE ON 20 JULY 1963 AND RENEWED BY THE CONVENTION OF 29 JULY 1969 . THE REPUBLIC OF GUINEA DID NOT PARTICIPATE IN THE NEGOTIATIONS LEADING TO THE CONCLUSION OF THIS CONVENTION AND DID NOT BECOME A CONTRACTING PARTY . GUINEA IS NOT AMONG THE COUNTRIES AND TERRITORIES AFFECTED BY THE DECISIONS TAKEN BY THE COUNCIL ON 25 FEBRUARY 1964 AND 29 SEPTEMBER 1970 ON THE BASIS OF ARTICLE 136 OF THE TREATY CONCERNING THE ASSOCIATION OF THE OVERSEAS COUNTRIES AND TERRITORIES WITH THE EEC ( OJ 11 JUNE 1964, P . 1472 AND OJ L 282/73 OF 28 DECEMBER 1970 ). 4 CONSEQUENTLY IMPORTS COMING FROM GUINEA WERE NOT IN 1971 TO BE REGARDED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN MEMBER STATES UNDER THIS HEAD . 5 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE AND AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT . THE COURT IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BERLIN FINANZGERICHT BY ORDER OF 4 JUNE 1973, HEREBY RULES : ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES, MUST BE INTERPRETED TO MEAN THAT IMPORTS FROM GUINEA WERE NOT IN 1971 TO BE TREATED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN THE MEMBER STATES UNDER THIS HEAD .
ON THE INTERPRETATION OF ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EEC AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY ( OJ L 282, 28 . 12 . 1970, P . 1 ), 1 BY ORDER OF 4 JUNE 1973, FILED AT THE COURT ON 26 JUNE 1973, THE BERLIN FINANZGERICHT REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE TREATY : " IS ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY, TO BE INTERPRETED TO MEAN THAT IMPORTS OF COFFEE FROM GUINEA INTO THE FEDERAL REPUBLIC OF GERMANY INCLUDING WEST BERLIN WERE STILL TO BE TREATED IN 1971 AS IMPORTS ORIGINATING IN THE ASSOCIATED STATES, I.E . AS FREE OF DUTY IN APPROPRIATE CASES ". 2 ARTICLE 131 PROVIDES THAT THE MEMBER STATES AGREE TO ASSOCIATE WITH THE COMMUNITY THE NON-EUROPEAN COUNTRIES AND TERRITORIES WHICH HAVE SPECIAL RELATIONS WITH CERTAIN OF THEM . THESE COUNTRIES AND TERRITORIES ARE LISTED IN ANNEX IV TO THE TREATY . THIS LIST, IN THE VERSION WHICH DATES FROM THE SIGNING OF THE TREATY ON 25 MARCH 1957, REFERS, INTER ALIA, TO " GUINEA " AS BELONGING TO " FRENCH WEST AFRICA ". GUINEA BECAME INDEPENDENT IN 1958 . THE IMPLEMENTING CONVENTION ON THE ASSOCIATION, ANNEXED TO THE EEC TREATY, AS PROVIDED IN ARTICLE 136, EXPIRED AT THE END OF 1962 . 3 THE SYSTEM OF ASSOCIATION WITH 18 OF THE STATES WHICH HAD BECOME INDEPENDENT IN THE MEANTIME WAS GOVERNED BY THE " THE CONVENTION OF ASSOCIATION BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY " SIGNED AT YAOUNDE ON 20 JULY 1963 AND RENEWED BY THE CONVENTION OF 29 JULY 1969 . THE REPUBLIC OF GUINEA DID NOT PARTICIPATE IN THE NEGOTIATIONS LEADING TO THE CONCLUSION OF THIS CONVENTION AND DID NOT BECOME A CONTRACTING PARTY . GUINEA IS NOT AMONG THE COUNTRIES AND TERRITORIES AFFECTED BY THE DECISIONS TAKEN BY THE COUNCIL ON 25 FEBRUARY 1964 AND 29 SEPTEMBER 1970 ON THE BASIS OF ARTICLE 136 OF THE TREATY CONCERNING THE ASSOCIATION OF THE OVERSEAS COUNTRIES AND TERRITORIES WITH THE EEC ( OJ 11 JUNE 1964, P . 1472 AND OJ L 282/73 OF 28 DECEMBER 1970 ). 4 CONSEQUENTLY IMPORTS COMING FROM GUINEA WERE NOT IN 1971 TO BE REGARDED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN MEMBER STATES UNDER THIS HEAD . 5 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE AND AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT . THE COURT IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BERLIN FINANZGERICHT BY ORDER OF 4 JUNE 1973, HEREBY RULES : ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES, MUST BE INTERPRETED TO MEAN THAT IMPORTS FROM GUINEA WERE NOT IN 1971 TO BE TREATED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN THE MEMBER STATES UNDER THIS HEAD .
1 BY ORDER OF 4 JUNE 1973, FILED AT THE COURT ON 26 JUNE 1973, THE BERLIN FINANZGERICHT REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE TREATY : " IS ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY, TO BE INTERPRETED TO MEAN THAT IMPORTS OF COFFEE FROM GUINEA INTO THE FEDERAL REPUBLIC OF GERMANY INCLUDING WEST BERLIN WERE STILL TO BE TREATED IN 1971 AS IMPORTS ORIGINATING IN THE ASSOCIATED STATES, I.E . AS FREE OF DUTY IN APPROPRIATE CASES ". 2 ARTICLE 131 PROVIDES THAT THE MEMBER STATES AGREE TO ASSOCIATE WITH THE COMMUNITY THE NON-EUROPEAN COUNTRIES AND TERRITORIES WHICH HAVE SPECIAL RELATIONS WITH CERTAIN OF THEM . THESE COUNTRIES AND TERRITORIES ARE LISTED IN ANNEX IV TO THE TREATY . THIS LIST, IN THE VERSION WHICH DATES FROM THE SIGNING OF THE TREATY ON 25 MARCH 1957, REFERS, INTER ALIA, TO " GUINEA " AS BELONGING TO " FRENCH WEST AFRICA ". GUINEA BECAME INDEPENDENT IN 1958 . THE IMPLEMENTING CONVENTION ON THE ASSOCIATION, ANNEXED TO THE EEC TREATY, AS PROVIDED IN ARTICLE 136, EXPIRED AT THE END OF 1962 . 3 THE SYSTEM OF ASSOCIATION WITH 18 OF THE STATES WHICH HAD BECOME INDEPENDENT IN THE MEANTIME WAS GOVERNED BY THE " THE CONVENTION OF ASSOCIATION BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES ASSOCIATED WITH THE COMMUNITY " SIGNED AT YAOUNDE ON 20 JULY 1963 AND RENEWED BY THE CONVENTION OF 29 JULY 1969 . THE REPUBLIC OF GUINEA DID NOT PARTICIPATE IN THE NEGOTIATIONS LEADING TO THE CONCLUSION OF THIS CONVENTION AND DID NOT BECOME A CONTRACTING PARTY . GUINEA IS NOT AMONG THE COUNTRIES AND TERRITORIES AFFECTED BY THE DECISIONS TAKEN BY THE COUNCIL ON 25 FEBRUARY 1964 AND 29 SEPTEMBER 1970 ON THE BASIS OF ARTICLE 136 OF THE TREATY CONCERNING THE ASSOCIATION OF THE OVERSEAS COUNTRIES AND TERRITORIES WITH THE EEC ( OJ 11 JUNE 1964, P . 1472 AND OJ L 282/73 OF 28 DECEMBER 1970 ). 4 CONSEQUENTLY IMPORTS COMING FROM GUINEA WERE NOT IN 1971 TO BE REGARDED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN MEMBER STATES UNDER THIS HEAD . 5 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE AND AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT . THE COURT IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BERLIN FINANZGERICHT BY ORDER OF 4 JUNE 1973, HEREBY RULES : ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES, MUST BE INTERPRETED TO MEAN THAT IMPORTS FROM GUINEA WERE NOT IN 1971 TO BE TREATED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN THE MEMBER STATES UNDER THIS HEAD .
5 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE AND AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT . THE COURT IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BERLIN FINANZGERICHT BY ORDER OF 4 JUNE 1973, HEREBY RULES : ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES, MUST BE INTERPRETED TO MEAN THAT IMPORTS FROM GUINEA WERE NOT IN 1971 TO BE TREATED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN THE MEMBER STATES UNDER THIS HEAD .
THE COURT IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BERLIN FINANZGERICHT BY ORDER OF 4 JUNE 1973, HEREBY RULES : ARTICLE 131 EEC TREATY, IN CONJUNCTION WITH ANNEX IV AND THE CONVENTION OF ASSOCIATION OF 29 JULY 1969 BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE AFRICAN AND MALAGASY STATES, MUST BE INTERPRETED TO MEAN THAT IMPORTS FROM GUINEA WERE NOT IN 1971 TO BE TREATED AS COMING FROM A STATE OR TERRITORY ASSOCIATED WITH THE EEC AND OUGHT NOT TO BENEFIT FROM FREEDOM FROM DUTY IN THE MEMBER STATES UNDER THIS HEAD .