I denne dom fastslog Domstolen vedrørende reemballering af en vare i andre enheder, at proportionalitetsprincippet ikke er til hinder for, at enhver ændring af varens ydre kendetegn findes at medføre restitutionens bortfald, når ændringen kan gøre toldkontrollen vanskeligere og derved påvirke restitutionssystemets funktion (Metelmann-dommen, præmis 13).
The Court held in that judgment, with respect to the repackaging of a product in different units, that the principle of proportionality does not preclude it being held that any alteration in the presentation of the goods entails forfeiture of the refund, where it is liable to render customs control more difficult and for that reason to affect the proper functioning of the system of refunds (Metelmann, paragraph 13).