# C_2004094EN.01000602.xml

| 17.4.2004 | EN | Official Journal of the European Union | C 94/6 |
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17.4.2004

EN

Official Journal of the European Union

C 94/6

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JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

4 March 2004

In Joined Cases C-238/02 and C-246/02 (Reference for a preliminary ruling from the Bundesfinanzhof): PARTIE 1 v PARTIE 2 (1)

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(Community Customs Code - Extent of the obligation as to presentation of goods arriving at customs - National legislation providing for an express declaration in respect of hidden goods at the time of presentation of goods at customs - Persons having brought in the goods and being under a duty to declare them - Concept of customs debtor)

(2004/C 94/11)

Language of the case: German

In Joined Cases C-238/02 and C-246/02: References to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Hauptzollamt Hamburg-Stadt and Kazimieras Viluckas (C-238/02), Ricardas Jonusas (C-246/02), on the interpretation of Article 4(19), Article 40 and the first indent of Article 202(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), the Court (Fifth Chamber), composed of: J.N. Cunha Rodrigues, President of the Chamber, J.-P. Puissochet (Rapporteur) and F. Macken, Judges; A. Tizzano, Advocate General; R. Grass, Registrar, has given a judgment on 4 March 2004, in which it has ruled:

| 1. | The presentation to customs of goods introduced into the Community, in terms of Article 4(19) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code concerns all goods, including those hidden in a secret compartment specially made for that purpose. The obligation to present goods as set out in Article 38 of that Code rests, as provided by Article 40 of the Code, with the driver and co-driver of a lorry who introduced the goods, even though the goods were hidden in the vehicle without their knowledge. |
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1.

The presentation to customs of goods introduced into the Community, in terms of Article 4(19) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code concerns all goods, including those hidden in a secret compartment specially made for that purpose. The obligation to present goods as set out in Article 38 of that Code rests, as provided by Article 40 of the Code, with the driver and co-driver of a lorry who introduced the goods, even though the goods were hidden in the vehicle without their knowledge.

| 2. | The person who has introduced goods into the customs territory of the Community without mentioning them in the notification of presentation to customs is a customs debtor within the meaning of the first indent of Article 202(3) of the Community Customs Code. |
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2.

The person who has introduced goods into the customs territory of the Community without mentioning them in the notification of presentation to customs is a customs debtor within the meaning of the first indent of Article 202(3) of the Community Customs Code.

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(1)  OJ C 202 of 24.08.2002.

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