Judgment — ECLI:EU:C:2007:793
Date: 2007-12-13
Language of the case: Dutch
Court formation: Seventh 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: Netherlands

Summary of the Judgment Free movement of goods – Community transit – External community transit – Repayment or remission of import or export duties – Amount legally owed (Council Regulation No 2913/92, Art. 236(1), first para.; Commission Regulation No 2454/93, Art. 379(2)) The first subparagraph of Article 236(1) of Regulation No 2913/92 establishing the Community Customs Code must be interpreted to mean that failure by the national customs authorities to determine, in accordance with Article 379 of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92, the place where the customs debt was incurred does not have the effect of rendering the amount of the customs duties not legally owed. Nevertheless, the Member State to which the office of departure belongs can proceed to recovery of import duties only if, pursuant to Article 379(2) of Regulation No 2454/93, it has first informed the principal that it has a period of three months in which to furnish proof of the place where the infringement or the irregularity was actually committed and such proof has not been provided within that period. On the one hand, there is no provision in Chapter 2 of Title VII of the Customs Code, or anything in the scheme of the Code, which allows the conclusion that failure to determine the place where the customs debt was incurred precludes that debt from being incurred. The concept of ‘legally owed’ relates to the amount of import duty or export duty applicable to goods, determined on the basis of the rules of assessment appropriate to those goods at the time when the customs debt in respect of them is incurred. Therefore, as soon as an event giving rise to the customs debt occurs, the amount of duties legally owed can be determined by application of the Common Customs Tariff. The fact remains, however, that notification to the principal of the three-month time-limit referred to in Article 379(2) of the implementing regulation for producing proof of the place where the infringement or irregularity was actually committed is a prerequisite for the recovery of that debt by the customs authorities. (see paras 25, 27, 30, 35-36, operative part)