Opinion of the Advocate General — ECLI:EU:C:2003:182
Date: 2003-03-26
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: France

SUMMARY — CASE C-411/01 
Summary of the Judgment 
Free movement of goods — Trade with third countries — Outward processing relief 
arrangements — Total or partial relief from import duties on compensating products — 
Non-compliance with the conditions and obligations of the system — Proof of the 
absence of any significant effect — Scope 
(Council Regulation No 2913/92, Arts 145 to 151) 
Articles 145 to 151 of Regulation 
No 2913/92 establishing the Community 
Customs Code must be interpreted as 
meaning that an economic operator who 
has declared goods under an incorrect tariff 
heading at the time of their temporary 
exportation from Community territory 
under the outward processing procedure is 
not prohibited, even in the absence of a 
formal amendment of the temporary export 
declaration, from adducing proof that the 
incorrect declaration had no significant 
effect on the correct operation of the 
p r o c e d u r e for t he p u r p o s e s of 
Article 150(2) of that regulation. Such 
proof must make it possible to establish, 
without the slightest ambiguity, that the 
compensating products have resulted from 
processing of the temporary export goods. 
It is for the national court to determine, in 
the light of all the circumstances of the 
main proceedings, whether or not the 
economic operator has adduced that proof. 
If so, the amount of the import duty which 
would be applicable to the temporary 
export goods on the basis of their correct 
tariff heading may be deducted when the 
compensating products are released for free 
circulation. 
(see para. 55, operative part 1-4) 
I - 11548