62023CJ0376_SUM
Case C‑376/23
‘BALTIC CONTAINER TERMINAL’ SIA
v
Valsts ieņēmumu dienests
(Request for a preliminary ruling from the Augstākā tiesa (Senāts))
Judgment of the Court (Fifth Chamber) of 16 January 2025
(Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Delegated Regulation (EU) 2015/2446 – Implementing Regulation (EU) 2015/2447 – Free zones – Change of customs status of non-Union goods to Union goods – Records of the holder of an authorisation to carry on activities in a free zone – Legitimate expectations – Res judicata)
Customs Union – Union Customs Code – Free zones – Change of customs status of non-Union goods to Union goods – Records of the holder of an authorisation to carry on activities in a free zone – Information on discharge – Lack of indication of the master reference number – Whether permissible
(European Parliament and Council Regulation No 952/2013, Art. 214(1); Commission Regulation 2015/2446, Art. 178(1)(b) and (c))
(see paragraphs 48-52, operative part 1)
Customs union – Union Customs Code – Free zones – Change of customs status of non-Union goods to Union goods – Records of the holder of an authorisation to carry on activities in a free zone – Discharge of the free zone customs procedure with respect to certain goods – Information relating only to a CMR consignment note indicating customs status – Certification by the stamp of the customs office and the signature of a customs official – Whether permissible – Conditions – Permission by the customs authorities for that method of discharge under the Union Customs Code – Requirement that the holder verify the accuracy of that indication – None
(European Parliament and Council Regulation No 952/2013, Arts 214(1) and 215(1); Commission Regulation 2015/2446, Art. 178(1)(b) and (c))
(see paragraphs 56-59, operative part 2)
EU law – Principles – Protection of legitimate expectations – Holder of an authorisation to carry on activities in a free zone – Compliance of holder’s records with the Union Customs Code – Established practice of the customs authorities to consider as sufficient information related solely to a CMR consignment note accompanying the goods on their exit from a free zone, carrying a written indication of customs status – Certification by the stamp of the customs office and the signature of a customs official – Creation of a legitimate expectation on the part of that holder
(see paragraphs 66-68, operative part 3)
Customs union – Application of customs legislation – Right to bring an action – Appeal procedure against decisions of the customs authorities – Holder of an authorisation to carry on activities in a free zone – Customs debt – Ruling that has become final of the court of that Member State with jurisdiction to review the lawfulness of an administrative penalty imposed for the same customs operations and for the same reasons as those which led to that debt – Finding by that court that there has been no failure to comply with customs law – Res judicata – Obligation for an administrative court to annul a customs debt owed by the holder – Whether permissible
(European Parliament and Council Regulation No 952/2013, Art. 79)
(see paragraphs 76, 79, 80, operative part 4)
See the text of the decision.