Opinion of the Advocate General — ECLI:EU:C:2004:295
Date: 2004-05-06
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: Austria

Summary of the Judgment Customs union – Accrual of a customs debt following the unlawful introduction of goods – Meaning of ‘debtor’ – Employer of the person who introduced the goods – Included by national legislation – Requirements for permissibility (Council Regulation No 2913/92, Art. 202(3)) Article 202(3) of Regulation No 2913/92 establishing the Community Customs Code is to be interpreted as meaning that it does not preclude national legislation which, in the event of unlawful introduction into the customs territory of the Community of goods subject to import duties, makes the employer co‑debtor of the customs debt of the employee who introduced those goods in the conduct of the employer’s affairs, so long as such legislation requires that the employer took part in the introduction of the goods and knew or ought reasonably to have known that such introduction was unlawful. (see para. 45, operative part)