British American Tobacco Manufacturing BV v Hauptzollamt Krefeld.
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- SEIM - Sociedade de Exportação e Importação de Materiais Lda contra Subdirector-Geral das Alfândegas.
- Liberexim BV v Staatssecretaris van Financiën.
- D. Wandel GmbH v Hauptzollamt Bremen.
- Bernd Giloy contra Hauptzollamt Frankfurt am Main-Ost.
- Hamann International GmbH Spedition + Logistik v Hauptzollamt Hamburg-Stadt.