Judgment — ECLI:EU:C:2006:645
Date: 2006-10-05
Language of the case: Dutch
Court formation: Third Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Concepts: Own resources of the Communities;Specific customs procedures
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment 1. Free movement of goods – Trade with non-member countries – Inward processing system (Council Regulation No 2913/92, Arts 121, 122(c), and 236) 2. Own resources of the European Communities – Repayment or remission of import or export duties (Council Regulation No 2913/92, Arts 121, 122(c) and 236) 1. Article 122(c) of Regulation No 2913/92 establishing the Community Customs Code is to be interpreted as meaning that, at the time of determining the amount of the customs debt resulting from the release for free circulation of compensating products, unless the person concerned has expressly made a request to that effect, the national customs authorities are not bound to apply the rules of assessment relating to the procedure for processing under customs control where the import goods could have been placed under that procedure. It is not apparent from the provisions of the Customs Code that the Community legislature intended to impose upon the national authorities a duty of care as regards persons owing payment of duty, in accordance with which those authorities must look after the interests of the latter by applying the most favourable rules governing assessment of duty. (see paras 32, 34, operative part 1) 2. Article 236 of Regulation No 2913/92 establishing the Community Customs Code is to be interpreted as meaning that the national customs authorities must allow a request for repayment of import duties where it transpires that, following an error by the person concerned and not through the exercise of a choice, the amount of the customs debt has been determined by applying Article 121 of that Code and has already been the subject of a communication to the person concerned, even if that request entails a recalculation by those authorities of the amount of the debt by applying Article 122(c) of the Customs Code. (see para. 43, operative part 2)