Opinion of the Advocate General — ECLI:EU:C:2004:572
Date: 2004-09-30
Language of the case: Dutch
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Belgium

summary declaration was submitted with an incorrect designation/commercial designation ('cookware' instead of cigarettes), or goods which were declared under an incorrect designation/commercial designation for the purposes of a customs procedure (such as the procedure for external Community customs transit), be regarded as being lawfully introduced into the customs territory of the Community and, accordingly, as being under customs supervision (temporary storage or customs procedure), notwithstanding the fact that, even if not intentionally, the goods bore an incorrect designation/commercial designation? 2.If the answer to the first question is affirmative must the view be taken, in the case of removal from customs supervision of goods which, even if not intentionally, were declared under an incorrect designation/commercial designation, that the customs debt arises under Article 203 of the Community Customs Code and must the person liable to comply with the obligations arising out of temporary storage of the goods or from use of the customs procedure under which the goods (even if under an incorrect designation) were placed, also be regarded as a debtor in respect of the customs debt? 3.If the answer to the first question is affirmative, on establishment by the customs authorities that the goods under customs supervision were declared, even if not intentionally, under an incorrect designation/commercial designation, whilst the goods had not (by then) been removed from customs supervision and the customs authorities still had access to the goods, must the customs debt in respect of the goods which were declared under an incorrect designation/commercial designation be regarded as arising under Article 204 of the Community Customs Code or must the view be taken that in respect of those goods no customs debt has yet arisen? .../... 4.If the answer to the first question is negative must goods which, even if not intentionally, were declared under an incorrect designation/commercial designation be regarded as having been introduced unlawfully into the customs territory of the Community (in other words imported in breach of the provisions of Articles 38 to 41 inclusive and of the second indent of Article 177 of the Community Customs Code) as a result of which the customs debt in respect of those goods arises under Article 202 of the Community Customs Code and the person making the summary declaration or the declaration for a customs procedure, even if with an incorrect designation/commercial designation, may be deemed to be the customs debtor only if he may be regarded as a debtor within the meaning of Article 202(3) of the Community Customs Code? ____________