Opinion of the Advocate General — ECLI:EU:C:2003:290
Date: 2003-05-15
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Austria

Summary of the Judgment 
Customs union — Incurrence and recovery of customs debt in the event of breaches of 
customs rules — Charging of interest on arrears — Whether permissible — Criteria 
(Council Regulation No 2913/92, Arts 202 to 205, 210, 211 and 220; Commission 
Regulation No 2454/93) 
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SUMMARY — CASE C-91/02 
Regulation No 2913/92 establishing the 
Community Customs Code and Regulation 
No 2454/93 laying down provisions for the 
implementation of Regulation No 2913/92 
must be interpreted as not precluding 
legislation which provides for an increase 
in duty in the event of the incurrence of a 
customs debt under Articles 202 to 205 or 
210 or 211 of the Customs Code or in the 
event of subsequent recovery under 
Article 220 of the Code, which all concern 
situations involving breach by the trader 
concerned of the Community customs legis­
lation corresponding to the amount which 
would have been incurred as interest on 
arrears for the period between the incur­
rence of the customs debt and the entry in 
the accounts or, in the case of subsequent 
recovery under Article 220 of the Code, 
between the date when the customs debt 
originally entered in the accounts was due 
and the subsequent entry in the accounts of 
that debt, provided that the rate of interest 
is determined under conditions which are 
comparable to those applicable under 
national law to infringements of the same 
nature and gravity and which make the 
penalty effective, proportionate and dis­
suasive. It is for the national court to 
determine whether the rate of increase at 
issue in the main proceedings is consistent 
with those principles. 
(see paras 19, 23, operative part) 
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