Judgment — ECLI:EU:C:2004:126
Date: 2004-03-04
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: Import or export procedures
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Customs union – Creation of a customs debt following unlawful bringing in of goods – Extent of the obligation to present goods to customs – Inclusion of goods hidden in a vehicle without the knowledge even of its driver – Customs debtor within the meaning of the first indent of Article 202(3) of the Customs Code – Concept (Council Regulation (EEC) No 2913/92, Article 4(19), Article 40 and the first indent of Article 202(3)) The presentation to customs of goods introduced into the Community, in terms of Article 4(19) of Regulation No 2913/92 establishing the Community Customs Code, concerns all goods, including those hidden in a secret compartment specially made for that purpose. The obligation to present goods as set out in Article 38 of the Code rests, as provided by Article 40 of the Code, with the driver and co-driver of a lorry who introduced the goods, even though the goods were hidden in the vehicle without their knowledge. The person who has introduced goods into the customs territory of the Community without mentioning them in the notification of presentation to customs is a customs debtor within the meaning of the first indent of Article 202(3) of the Customs Code, even if other persons can be declared debtors in respect of the same goods on the basis of the other provisions of that article. (see paras 24, 29-30, operative part)