Judgment — ECLI:EU:C:2009:469
Date: 2009-07-16
Language of the case: Dutch
Court formation: Second Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Concepts: Own resources of the Communities
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment 1. Own resources of the European Communities – Post-clearance recovery of import or export duties – Requirement to enter in the accounts the amount of duty before communication to the debtor (Council Regulation No 2913/92, Art. 221(1)) 2. Own resources of the European Communities – Post-clearance recovery of import or export duties – Limitation period – Exception (Council Regulation No 2913/92, Art. 221(3)) 1. Article 221(1) of Regulation No 2913/92 establishing the Community Customs Code must be interpreted as meaning that the amount of import or export duty due may be validly communicated to the debtor by the customs authorities in accordance with appropriate procedures only if the amount of that duty has been entered in the accounts beforehand by those authorities. Such a chronological order in the procedure for entry in the accounts and communication of the amount of duty must be observed if there are not to be differences in treatment as between the persons liable and if the smooth operation of the customs union is not to be prejudiced. (see paras 21-23, operative part 1) 2. Article 221(3) of Regulation No 2913/92 establishing the Community Customs Code must be interpreted as meaning that the customs authorities may, after the expiry of the period of three years from the date on which the customs debt was incurred, validly communicate to the debtor the amount of duty legally due, where the exact amount of that duty could not be determined by those authorities as a result of an act that could give rise to criminal court proceedings. That includes cases where the debtor has not committed that act. That interpretation, which is apparent both from the wording and the broad logic of Article 221 of the customs code, is also borne out by the use of the words ‘such communication’ in the second sentence of Article 221(3) of the customs code, which refer back to the words ‘communication to the debtor’ in the first sentence of that provision. Thus, Article 221(3) does not confine the communication of the duty due to cases where the debtor ultimately committed the act that could give rise to criminal court proceedings. (see paras 30-32, operative part 2)