Enka BV v Inspecteur der Invoerrechten en Accijnzen Arnhem.
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- Verbond van Nederlandse Ondernemingen v Inspecteur der Invoerrechten en Accijnzen.
- Regulation (EEC) No 803/68 of the Council of 27 June 1968 on the valuation of goods for customs purposes
- Council Directive 69/74/EEC of 4 March 1969 on the harmonisation of provisions laid down by law, regulation or administrative action relating to customs warehousing procedure
- Treaty establishing the European Community