Opinion of the Advocate General — ECLI:EU:C:2011:378
Date: 2011-06-09
Language of the case: Bulgarian
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Bulgaria

Summary of the Judgment Customs union – Customs declarations – Subsequent verification (Council Regulation No 2913/92, Art. 66, as amended by Council Regulation No 1791/2006) The provisions of European Union law in customs matters must be interpreted as meaning that a declarant cannot request a court to annul a customs declaration made by it when that declaration has been accepted by the customs authorities. By contrast, under the conditions laid down in Article 66 of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 1791/2006, that declarant may request those authorities to invalidate that declaration, even after they have released the goods. Their assessment concluded, the customs authorities must, subject to the possibility of a court action, either reject the declarant’s application by reasoned decision or proceed with the invalidation requested. (see para. 48, operative part)