Opinion of the Advocate General — ECLI:EU:C:2003:344
Date: 2003-06-12
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 
Customs union — Customs debt on import incurred following removal from customs 
supervision of goods liable to import duty — Meaning of removal — Transfer to the 
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SUMMARY — CASE C-337/01 
customs office at the point of exit of non-Community goods subject to the customs 
warehousing procedure and intended for re-export without being placed under the 
external transit procedure — Included 
(Council Regulation No 2913/92, Art. 203(1)) 
Article 203(1) of Regulation No 2913/92 
establishing the Community Customs Code 
is to be interpreted as meaning that there is 
removal from customs supervision for the 
purposes of that provision when, before the 
entry into force of Regulation No 993/2001 
amending Regulation No 2454/93 laying 
down provisions for the implementation of 
Regulation No 2913/92 establishing the 
Community Customs Code, non-Commu­
nity goods which were subject to the 
cus toms warehous ing p rocedure and 
intended for re-export from the customs 
territory of the Community have been 
removed and transported from the customs 
warehouse to the customs office at the 
point of exit without having been placed 
under the external transit procedure and 
the customs authorities have been unable, if 
only for a short time, to ensure customs 
supervision of those goods. 
(see para. 36, operative part) 
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