# C_2005106EN.01000601.xml

| 30.4.2005 | EN | Official Journal of the European Union | C 106/6 |
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30.4.2005

EN

Official Journal of the European Union

C 106/6

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JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 3 March 2005

in Case C-195/03 (reference for a preliminary ruling from the Hof van Beroep te Antwerpen): Ministerie van Financiën v Merabi Papismedov and Others (1)

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(Community Customs Code - Presentation of goods to customs - Meaning - Cigarettes declared under the description ‘cookware’ - Incurrence of the customs debt on importation - Debtor of the customs debt)

(2005/C 106/10)

Language of the case: Dutch

In Case C-195/03: reference for a preliminary ruling under Article 234 EC from the Hof van Beroep te Antwerpen (Belgium), by decision of 7 May 2003, received at the Court on 12 May 2003, in the proceedings pending before that court between Ministerie van Financiën and Merabi Papismedov and Others, intervening parties: KBC Lease Belgium NV, Volvo Truck Finance Belgium NV — the Court (Sixth Chamber) composed of J.-P. Puissochet, acting as President of the Sixth Chamber, S. von Bahr and U. Lõhmus (Rapporteur), Judges; J. Kokott, Advocate General, R. Grass, Registrar, gave a judgment on 3 March 2005, the operative part of which is as follows:

| 1. | Goods presented to customs, for which a summary declaration was lodged and an external Community transit document validated, were not lawfully introduced into the customs territory of the Community if, in the documents lodged with the customs authorities, the goods were wrongly designated. |
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1.

Goods presented to customs, for which a summary declaration was lodged and an external Community transit document validated, were not lawfully introduced into the customs territory of the Community if, in the documents lodged with the customs authorities, the goods were wrongly designated.

| 2. | The customs debt in respect of goods presented to customs and declared under an incorrect designation is based on Article 202 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code. |
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2.

The customs debt in respect of goods presented to customs and declared under an incorrect designation is based on Article 202 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

| 3. | It is for the national court to establish, in the light of the circumstances of the main proceedings, whether the person who lodged the summary declaration or the customs declaration was, because he stated an incorrect designation, responsible for the unlawful introduction of the goods. If such is not the case, it is for that court to consider whether, by that action, the person participated in the introduction of the goods whilst he was or should reasonably have been aware that it was unlawful. |
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3.

It is for the national court to establish, in the light of the circumstances of the main proceedings, whether the person who lodged the summary declaration or the customs declaration was, because he stated an incorrect designation, responsible for the unlawful introduction of the goods. If such is not the case, it is for that court to consider whether, by that action, the person participated in the introduction of the goods whilst he was or should reasonably have been aware that it was unlawful.

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(1)  OJ C 158 of 5.7.2003.

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