Opinion of the Advocate General — ECLI:EU:C:1997:461
Date: 1997-10-02
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment
1. Free movement of goods — Community transit — Simplified customs procedures — Autho­
rised consignor status — Granting of status by customs authorities on the basis of Articles 398
to 405 of Reguhtion No 2454/93
(Council Reguhtion No 2913/92, Art. 76(4); Commission Reguhtion No 2454/93, Arts 398 to
405)
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SUMMARY — CASE C-292/96
2. Free movement of goods — Community transit — Simplified customs procedures — Autho­
rised consignor status — Granting of status by customs authorities not dependent on whether
it is possible to grant exemption from the obligation to present the goods at the customs office
(Commission Regulation No 2454/93, Art. 398)
1. Under Article 76(4) of Regulation No
2913/92 establishing the Community
Customs Code, customs authorities may
grant the status of authorised consignor
only on the basis of Articles 398 to 405 of
Regulation No 2454/93 laying down pro­
visions for the implementation of Regu­
lation No 2913/92.
2. Article 398 of Regulation No 2454/93
allows customs authorities to grant the
status of authorised consignor even when
it is no longer possible to exempt such
consignor from the obligation to present
the goods at the office of departure
because they have already been presented
to customs.
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