Opinion of the Advocate General — ECLI:EU:C:2019:253
Date: 2019-03-26
Language of the case: Dutch
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 11 April 2018 — Staatssecretaris van Financiën, Other party: CEVA Freight Holland B.V. (Case C-249/18) Language of the case: Dutch Referring court Hoge Raad der Nederlanden Parties to the main proceedings Applicant: Staatssecretaris van Financiën Other party: CEVA Freight Holland B.V. Questions referred Must Article 78 of Council Regulation (EEC) No 2913/92 1 establishing the Community Customs Code be interpreted as meaning that a declarant, in the context of a subsequent entry in the accounts with reference to the second subparagraph of Article 147(1) of Commission Regulation (EEC) No 2454/93 2 laying down provisions for the implementation of Council Regulation No 2913/92, can choose another, lower transaction price of imported goods with a view to reducing the customs debt? (a) Is the determination of the time at which communication to the debtor took place, in the context of the application of Article 221(3) of Regulation (EEC) No 2913/92, a question of EU law? (b) If Question 2(a) is answered in the affirmative, must Article 221(3) of Regulation (EEC) No 2913/92 be interpreted as meaning that the communication to the debtor referred to in that provision must have been received within the three-year period after a customs debt was incurred, or is it sufficient that that communication was sent to the debtor within that period? ____________ 1 Regulation of 12 October 1992 (OJ 1992 L 302, p. 1). 2 Regulation of 2 July 1993 (OJ 1993 L 253, p. 1).