Judgment — ECLI:EU:C:2005:43
Date: 2005-01-20
Language of the case: German
Court formation: Fourth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Concepts: Community transit
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Free movement of goods – Community transit – External Community transit – Offences or irregularities – Failure to notify the principal of the time-limit for furnishing proof of the regularity of the operation or of the place where the offence occurred – Effect on incurring of a customs debt – Lack – Effect on the recovery of the customs debt (Council Regulation No 2913/92, Art. 203(1); Commission Regulation No 2454/93, Art. 379) Article 203(1) of Regulation No 2913/92 establishing the Community Customs Code, in conjunction with Article 379 of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92, must be interpreted as meaning that a customs debt has been incurred where a consignment placed under the external Community transit procedure has not been presented at the customs office of destination and the failure to notify to the principal the period in which the proof of the regularity of the transit operation or of the place where the offence was actually committed may be furnished to the office of departure does not prevent the customs debt being incurred. That notification nevertheless constitutes a prerequisite for the recovery of the customs debt by the customs authorities, so that the Member State to which the office of departure belongs may take steps to recover the debt only if it has indicated to the principal that he has three months in which to furnish the proof requested and such proof has not been provided within that period. (see paras 23, 26, operative part)