62024CJ0330_SUM
Case C‑330/24
Celní jednatelství Zelinka s. r. o.
v
Generální ředitelství cel
(Request for a preliminary ruling from the Nejvyšší správní soud)
Judgment of the Court (Seventh Chamber) of 30 April 2025
(Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 116(7) – Reinstatement of the customs debt – Concept of repayment granted ‘in error’ – Incorrect tariff classification)
Customs union – Customs declarations – Post-clearance examination – Reinstatement of the customs debt – Repayment granted in error – Concept – Tariff classification that was made deliberately and that subsequently proved to be incorrect – Included
(European Parliament and Council Regulation No 952/2013, Arts 124(1)(c) and 116 (7))
(see paragraphs 16-18, 20-23, 25, 26, 28, 32, operative part)
Customs union – Customs declarations – Post-clearance examination – Reinstatement of the customs debt during the limitation period applicable to that debt – Breach of the principle of legal certainty – None
(European Parliament and Council Regulation No 952/2013, Art. 103)
(see paragraphs 29-31)
See the text of the decision.